republic-os/legislation/us/states/ga/2025-26/hb-141.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	Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns	A BILL to be entitled an Act to amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2025_26	HB 141	Georgia HB 141 (2025_26)	bill	REVENUE AND TAXATION	enacted	Brent Cox Chas Cannon Mandi Ballinger Martin Momtahan Noel Williams, Jr. Trey Kelley	4	23	4	2025-01-28	2026-05-11	openstates	ocd-bill/936878fc-a9ea-4d1b-a64c-818e76c7d4a4	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	ba2acb32823ee8184e1d44bf148184189f391e6ddefc8ccaecdb0c43230c130c	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia HB 141 (2025_26) — Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns

A BILL to be entitled an Act to amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; 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. HB 141/AP* (committee substitute) — source
2. LC 44 2949/a (committee substitute) — source
3. LC 44 3011S/hcs (committee substitute) — source
4. LC 44 3011S/hs (committee substitute) — source

Votes

• Senate Vote #383 - 2025-2026 Regular Session — 31–24 (pass) · upper
• Senate Vote #835 - 2025-2026 Regular Session — 26–22 (pass) · upper
• Senate Vote #976 - 2025-2026 Regular Session — 51–0 (pass) · upper
• House Vote #144 - 2025-2026 Regular Session — 158–16 (pass) · lower

Sponsors

• Brent Cox — primary (person)
• Chas Cannon — primary (person)
• Mandi Ballinger — primary (person)
• Martin Momtahan — primary (person)
• Noel Williams, Jr. — primary (person)
• Trey Kelley — primary (person)

Timeline

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

• 2025-01-28 House Hopper introduction
• 2025-01-29 House First Readers reading-1
• 2025-01-30 House Second Readers reading-2
• 2025-02-19 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2025-03-03 House Third Readers reading-3
• 2025-03-03 House Passed/Adopted By Substitute passage
• 2025-03-04 Senate Read and Referred referral-committee
• 2025-03-11 Senate Committee Favorably Reported committee-passage-favorable
• 2025-03-13 Senate Read Second Time reading-2
• 2025-04-02 Senate Engrossed passage
• 2025-04-02 Senate Tabled
• 2026-01-12 Senate Taken from Table
• 2026-01-12 Senate Recommitted referral-committee
• 2026-03-18 Senate Committee Favorably Reported committee-passage-favorable
• 2026-03-27 Senate Tabled
• 2026-03-31 Senate Taken from Table
• 2026-03-31 Senate Tabled
• 2026-04-02 Senate Taken from Table
• 2026-04-02 Senate Third Read reading-3
• 2026-04-02 Senate Passed/Adopted passage
• 2026-04-10 House Sent to Governor executive-receipt
• 2026-05-11 House Date Signed by Governor executive-signature
• 2026-05-11 Act 435 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/936878fc-a9ea-4d1b-a64c-818e76c7d4a4. Confidence: reported (aggregated from official Georgia legislature records).