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---
type: "Bill"
title: "Revenue and taxation; define terms \"Internal Revenue Code\" and Internal Revenue Code of 1986\"; provisions"
description: "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 define the terms \"Internal Revenue Code\" and \"Internal Revenue Code of 1986\" and thereby incorporate certain provisions of the federal law into Georgia law; to provide that certain corporate income tax elections made for federal income tax purposes shall also apply for state income tax purposes; to provide an effective date; to provide applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "HB 918"
citation: "Georgia HB 918 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Allen Peake"]
version_count: 4
action_count: 18
vote_count: 1
first_action: "2014-02-04"
last_action: "2014-04-15"
source: "openstates"
source_identifier: "ocd-bill/7ffd7589-491a-40d3-83f0-e0aa3c9c76b5"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "d0ad219c148d0d0637c3c12efc9566278635d33d6fad87f4275bf536f32c7ffd"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---
# Georgia HB 918 (2013_14) — Revenue and taxation; define terms "Internal Revenue Code" and Internal Revenue Code of 1986"; provisions
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 define the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" and thereby incorporate certain provisions of the federal law into Georgia law; to provide that certain corporate income tax elections made for federal income tax purposes shall also apply for state income tax purposes; to provide an effective date; to provide 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 918/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/144462.pdf)
2. **LC 34 3986/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/138895.pdf)
3. **LC 34 4156S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/141619.pdf)
4. **LC 34 4156S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/140825.pdf)
## Votes
- PASSAGE — **1710** (pass) · lower
## Sponsors
- Allen Peake — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2014-02-04** House Hopper
- **2014-02-05** House First Readers `reading-1`
- **2014-02-06** House Second Readers `reading-2`
- **2014-02-20** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2014-02-26** House Third Readers `reading-3`
- **2014-02-26** House Passed/Adopted By Substitute `passage`
- **2014-03-03** Senate Read and Referred `referral-committee`
- **2014-03-07** Senate Committee Favorably Reported `committee-passage-favorable`
- **2014-03-10** Senate Read Second Time `reading-2`
- **2014-03-18** Senate Engrossed `passage`
- **2014-03-18** Senate Tabled
- **2014-03-18** Senate Taken from Table
- **2014-03-18** Senate Third Read `reading-3`
- **2014-03-18** Senate Passed/Adopted `passage`
- **2014-03-26** House Sent to Governor `executive-receipt`
- **2014-04-15** House Date Signed by Governor `executive-signature`
- **2014-04-15** Act 526 `executive-signature`
- **2014-04-15** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7ffd7589-491a-40d3-83f0-e0aa3c9c76b5`. Confidence: reported (aggregated from official Georgia legislature records).