republic-os/legislation/us/states/ga/2021-22/hb-149.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; certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; allow	A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow for certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; to provide for definitions; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2021_22	HB 149	Georgia HB 149 (2021_22)	bill		enacted	Bruce Williamson David Knight Jesse Petrea John Carson Shaw Blackmon	5	16	1	2021-01-27	2021-05-04	openstates	ocd-bill/16c4b031-4327-4eca-84f0-54ca3b1278cb	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	994356d16d5b6d7262cdc67b1a89b582601612246815404eb3fa10b844071ca8	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia HB 149 (2021_22) — Income tax; certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; allow

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow for certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; to provide for definitions; to provide for an effective date and applicability; 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. Fiscal Note LC 43 1869 (committee substitute) — source
2. HB 149/AP* (committee substitute) — source
3. LC 43 1730/a (committee substitute) — source
4. LC 43 1908S/hcs (committee substitute) — source
5. LC 43 1908S/hs (committee substitute) — source

Votes

• PASSAGE — 167–0 (pass) · lower

Sponsors

• Bruce Williamson — primary (person)
• David Knight — primary (person)
• Jesse Petrea — primary (person)
• John Carson — primary (person)
• Shaw Blackmon — primary (person)

Timeline

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

• 2021-01-27 House Hopper
• 2021-01-28 House First Readers reading-1
• 2021-01-29 House Second Readers reading-2
• 2021-02-18 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2021-02-23 House Third Readers reading-3
• 2021-02-23 House Passed/Adopted By Substitute passage
• 2021-02-24 Senate Read and Referred referral-committee
• 2021-03-11 Senate Committee Favorably Reported committee-passage-favorable
• 2021-03-15 Senate Read Second Time reading-2
• 2021-03-22 Senate Engrossed passage
• 2021-03-22 Senate Third Read reading-3
• 2021-03-22 Senate Passed/Adopted passage
• 2021-04-05 House Sent to Governor executive-receipt
• 2021-05-04 House Date Signed by Governor executive-signature
• 2021-05-04 Act 164 executive-signature
• 2021-05-04 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/16c4b031-4327-4eca-84f0-54ca3b1278cb. Confidence: reported (aggregated from official Georgia legislature records).