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---
type: "Bill"
title: "Income Tax; authorize the commissioner of economic development to designate areas as opportunity zones"
description: "A BILL to be entitled an Act to amend Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, so as to authorize the commissioner of economic development to designate areas as opportunity zones; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2013_14"
identifier: "SB 137"
citation: "Georgia SB 137 (2013_14)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Charlie Bethel", "Rick Jeffares", "William Jackson"]
version_count: 6
action_count: 22
vote_count: 1
first_action: "2013-02-08"
last_action: "2013-05-06"
source: "openstates"
source_identifier: "ocd-bill/0a03f17f-ad2c-4c5d-942a-dbae00b9343f"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "664eeb6a20796358d3d30bfceb24107dc463cb28da0f60680ddfebf8f5798240"
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 SB 137 (2013_14) — Income Tax; authorize the commissioner of economic development to designate areas as opportunity zones
A BILL to be entitled an Act to amend Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, so as to authorize the commissioner of economic development to designate areas as opportunity zones; to provide for related matters; to provide for an effective date; 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. **As introduced LC 34 3673-EC** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/130212.pdf)
2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/132663.pdf)
3. **CCR to SB 137 LC 34 3919ER-ECS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/137213.pdf)
4. **Committee sub LC 37 1559-ECS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/131661.pdf)
5. **LC 34 3883-ECS/hss** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/135280.pdf)
6. **SB 137/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20132014/137214.pdf)
## Votes
- PASSAGE BY SUBSTITUTE — **550** (pass) · upper
## Sponsors
- Charlie Bethel — primary (person)
- Rick Jeffares — primary (person)
- William Jackson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2013-02-08** Senate Hopper
- **2013-02-11** Senate Read and Referred `referral-committee`
- **2013-02-21** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2013-02-22** Senate Read Second Time `reading-2`
- **2013-02-27** Senate Third Read `reading-3`
- **2013-02-27** Senate Passed/Adopted By Substitute `passage`
- **2013-02-28** House First Readers `reading-1`
- **2013-03-01** House Second Readers `reading-2`
- **2013-03-21** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2013-03-22** House Postponed
- **2013-03-25** House Third Readers `reading-3`
- **2013-03-25** House Passed/Adopted By Substitute `passage`
- **2013-03-26** Senate Disagreed House Amend or Sub
- **2013-03-26** House Insisted
- **2013-03-28** Senate Conference Committee Appointed 17th, 24th, 54th
- **2013-03-28** House Conference Committee Appointed 141st, 120th, 14th
- **2013-03-28** House Conference Committee Report Adopted
- **2013-03-28** Senate Conference Committee Report Adopted
- **2013-04-09** Senate Sent to Governor `executive-receipt`
- **2013-05-06** Senate Date Signed by Governor `executive-signature`
- **2013-05-06** Act 213 `executive-signature`
- **2013-05-06** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0a03f17f-ad2c-4c5d-942a-dbae00b9343f`. Confidence: reported (aggregated from official Georgia legislature records).