republic-os/legislation/us/states/ga/2019-20/sb-120.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	"Georgia Tax Credit Business Case Act"	A BILL to be entitled an Act to amend Article 3 of Chapter 5 of Title 28 of the Official Code of Georgia Annotated, relating to fiscal bills generally, so as to require an economic analysis to be conducted by the state auditor of certain income tax credits and exemptions from sales and use taxes according to a schedule; to provide for a short title; to provide for related matters; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2019_20	SB 120	Georgia SB 120 (2019_20)	bill		enacted	Bill Cowsert Bill Heath Burt Jones Chuck Payne Chuck Hufstetler Jack Hill John Albers John Kennedy Kay Kirkpatrick Matt Brass Mike Dugan Randy Robertson Steve Gooch Zahra Karinshak	5	16	1	2019-02-15	2019-05-10	openstates	ocd-bill/a286333c-d0b4-4e08-a967-0c2cb63cda18	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	680dfab7fbdba5929cb58529b70bb0905a2dae5558597d53fb0e0023206d8cd4	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia SB 120 (2019_20) — "Georgia Tax Credit Business Case Act"

A BILL to be entitled an Act to amend Article 3 of Chapter 5 of Title 28 of the Official Code of Georgia Annotated, relating to fiscal bills generally, so as to require an economic analysis to be conducted by the state auditor of certain income tax credits and exemptions from sales and use taxes according to a schedule; to provide for a short title; to provide for related matters; to repeal conflicting laws; and for other purposes.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. As introduced LC 34 5497 (committee substitute) — source
2. As passed Senate (committee substitute) — source
3. Committee sub LC 43 1276S (committee substitute) — source
4. LC 43 1398S/hss (committee substitute) — source
5. SB 120/AP* (committee substitute) — source

Votes

• PASSAGE BY SUBSTITUTE — 53–0 (pass) · upper

Sponsors

• Bill Cowsert — primary (person)
• Bill Heath — primary (person)
• Burt Jones — primary (person)
• Chuck Payne — primary (person)
• Chuck Hufstetler — primary (person)
• Jack Hill — primary (person)
• John Albers — primary (person)
• John Kennedy — primary (person)
• Kay Kirkpatrick — primary (person)
• Matt Brass — primary (person)
• Mike Dugan — primary (person)
• Randy Robertson — primary (person)
• Steve Gooch — primary (person)
• Zahra Karinshak — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2019-02-15 Senate Hopper
• 2019-02-19 Senate Read and Referred referral-committee
• 2019-02-22 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2019-02-25 Senate Read Second Time reading-2
• 2019-03-01 Senate Engrossed passage
• 2019-03-01 Senate Third Read reading-3
• 2019-03-01 Senate Passed/Adopted By Substitute passage
• 2019-03-04 House First Readers reading-1
• 2019-03-05 House Second Readers reading-2
• 2019-03-28 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2019-03-29 House Third Readers reading-3
• 2019-03-29 House Passed/Adopted By Substitute passage
• 2019-04-02 Senate Agreed House Amend or Sub
• 2019-04-09 Senate Sent to Governor executive-receipt
• 2019-05-10 Senate Date Signed by Governor executive-signature
• 2019-05-10 Veto V12 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a286333c-d0b4-4e08-a967-0c2cb63cda18. Confidence: reported (aggregated from official Georgia legislature records).