republic-os/legislation/us/states/ga/2025-26/hb-165.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 credit; business enterprises for leased motor vehicles; repeal and reserve	A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal and reserve an income tax credit for business enterprises for leased motor vehicles; to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations; to repeal sales and use tax exemptions for certain admissions to view film or videotapes and the sale of certain machinery and equipment used to improve air quality; to provide for related matters; to repeal conflicting laws; and for other purposes.	us/states/ga	Georgia General Assembly	2025_26	HB 165	Georgia HB 165 (2025_26)	bill	MOTOR VEHICLES AND TRAFFIC REVENUE AND TAXATION	enacted	Al Williams Bill Werkheiser Lehman Franklin Mike Cameron Rick Townsend Spencer Frye	5	18	4	2025-01-29	2026-05-05	openstates	ocd-bill/77523ce6-17b4-4db1-9ace-f93dd1a01b87	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	52468c2fc950818511b84d71e1c0641ac772bf81ad82f5c5781537625641f2b7	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia HB 165 (2025_26) — Income tax credit; business enterprises for leased motor vehicles; repeal and reserve

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal and reserve an income tax credit for business enterprises for leased motor vehicles; to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations; to repeal sales and use tax exemptions for certain admissions to view film or videotapes and the sale of certain machinery and equipment used to improve air quality; 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 165/AP* (committee substitute) — source
2. LC 50 0947/a (committee substitute) — source
3. LC 50 1165S/hcs (committee substitute) — source
4. LC 50 1165S/hs (committee substitute) — source
5. Sen Ctee Sub LC 59 0417S (committee substitute) — source

Votes

• Senate Vote #751 - 2025-2026 Regular Session — 46–0 (pass) · upper
• House Vote #798 - 2025-2026 Regular Session — 166–3 (pass) · lower
• House Vote #145 - 2025-2026 Regular Session — 173–0 (pass) · lower
• Senate Vote #746 - 2025-2026 Regular Session — 32–20 (pass) · upper

Sponsors

• Al Williams — primary (person)
• Bill Werkheiser — primary (person)
• Lehman Franklin — primary (person)
• Mike Cameron — primary (person)
• Rick Townsend — primary (person)
• Spencer Frye — primary (person)

Timeline

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

• 2025-01-29 House Hopper introduction
• 2025-01-30 House First Readers reading-1
• 2025-02-03 House Second Readers reading-2
• 2025-02-26 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
• 2025-03-13 Senate Committee Favorably Reported committee-passage-favorable
• 2025-03-18 Senate Read Second Time reading-2
• 2026-01-12 Senate Recommitted referral-committee
• 2026-03-10 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2026-03-19 Senate Engrossed passage
• 2026-03-19 Senate Third Read reading-3
• 2026-03-19 Senate Passed/Adopted By Substitute passage
• 2026-03-31 House Agreed Senate Amend or Sub
• 2026-04-10 House Sent to Governor executive-receipt
• 2026-05-05 House Date Signed by Governor executive-signature
• 2026-05-05 Act 407 executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/77523ce6-17b4-4db1-9ace-f93dd1a01b87. Confidence: reported (aggregated from official Georgia legislature records).