republic-os/legislation/us/states/ga/2021-22/hb-1058.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	Income tax; affiliated corporations file separate or consolidated returns; provisions	A BILL to be entitled an Act to amend Code Section 48-7-21, relating to income taxation of corporations, so as remove the requirement that affiliated corporations file separate income tax returns with this state unless the Department of Revenue has requested or preapproved the filing of consolidated returns; to authorize Georgia affiliated groups to elect to file separate or consolidated income tax returns; to provide for the effect of such elections; to provide for tax liability, allocation, and apportionment; to make such election irrevocable for five years; to authorize affiliated groups that have filed consolidated returns to continue under the current law; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2021_22	HB 1058	Georgia HB 1058 (2021_22)	bill		enacted	Bruce Williamson David Knight David Wilkerson Kasey Carpenter Marcus Wiedower Matt Hatchett	4	18	1	2022-01-26	2022-05-05	openstates	ocd-bill/ed8d8954-723e-49b8-8c86-ca511b231938	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	731b21acb80f3cd5fb521021d5631086ed9a1d92cb61e61f9db1df0b12650452	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia HB 1058 (2021_22) — Income tax; affiliated corporations file separate or consolidated returns; provisions

A BILL to be entitled an Act to amend Code Section 48-7-21, relating to income taxation of corporations, so as remove the requirement that affiliated corporations file separate income tax returns with this state unless the Department of Revenue has requested or preapproved the filing of consolidated returns; to authorize Georgia affiliated groups to elect to file separate or consolidated income tax returns; to provide for the effect of such elections; to provide for tax liability, allocation, and apportionment; to make such election irrevocable for five years; to authorize affiliated groups that have filed consolidated returns to continue under the current law; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; 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. HB 1058/AP* (committee substitute) — source
2. LC 50 0238ER/a (committee substitute) — source
3. LC 50 0350ERS/hcs (committee substitute) — source
4. LC 50 0350ERS/hs (committee substitute) — source

Votes

• PASSAGE — 163–0 (pass) · lower

Sponsors

• Bruce Williamson — primary (person)
• David Knight — primary (person)
• David Wilkerson — primary (person)
• Kasey Carpenter — primary (person)
• Marcus Wiedower — primary (person)
• Matt Hatchett — primary (person)

Timeline

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

• 2022-01-26 House Hopper
• 2022-01-27 House First Readers reading-1
• 2022-02-01 House Second Readers reading-2
• 2022-02-24 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2022-03-03 House Third Readers reading-3
• 2022-03-03 House Passed/Adopted By Substitute passage
• 2022-03-04 Senate Read and Referred referral-committee
• 2022-03-25 Senate Committee Favorably Reported committee-passage-favorable
• 2022-03-28 Senate Read Second Time reading-2
• 2022-04-01 Senate Engrossed passage
• 2022-04-01 Senate Tabled
• 2022-04-04 Senate Taken from Table
• 2022-04-04 Senate Third Read reading-3
• 2022-04-04 Senate Passed/Adopted passage
• 2022-04-06 House Sent to Governor executive-receipt
• 2022-05-05 House Date Signed by Governor executive-signature
• 2022-05-05 Act 824 executive-signature
• 2022-05-05 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ed8d8954-723e-49b8-8c86-ca511b231938. Confidence: reported (aggregated from official Georgia legislature records).