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---
type: "Bill"
title: "Revenue and taxation; Internal Revenue Code; 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 revise the individual exemption amounts; to revise provisions relating to assignment of corporate income tax credits; to provide for related matters; to provide for an effective date and applicability; to provide for automatic repeal; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2017_18"
identifier: "HB 918"
citation: "Georgia HB 918 (2017_18)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "Chuck Efstration", "Jay Powell", "Terry Rogers", "Trey Kelley", "Trey Rhodes"]
version_count: 0
action_count: 21
vote_count: 1
first_action: "2018-02-12"
last_action: "2018-03-02"
source: "openstates"
source_identifier: "ocd-bill/3817cee7-205c-4fe5-a41d-6898a9837343"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "922223fa15bddfd8142fdc52ddf81752f5c4e12cfd6c247e1454320159107aa9"
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 (2017_18) — Revenue and taxation; Internal Revenue Code; 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 revise the individual exemption amounts; to revise provisions relating to assignment of corporate income tax credits; to provide for related matters; to provide for an effective date and applicability; to provide for automatic repeal; to repeal conflicting laws; and for other purposes.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
## Votes
- PASSAGE — **13436** (pass) · lower
## Sponsors
- Bruce Williamson — primary (person)
- Chuck Efstration — primary (person)
- Jay Powell — primary (person)
- Terry Rogers — primary (person)
- Trey Kelley — primary (person)
- Trey Rhodes — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2018-02-12** House Hopper
- **2018-02-13** House First Readers `reading-1`
- **2018-02-14** House Second Readers `reading-2`
- **2018-02-20** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2018-02-22** House Third Readers `reading-3`
- **2018-02-22** House Passed/Adopted By Substitute `passage`
- **2018-02-22** House Immediately Transmitted to Senate
- **2018-02-23** Senate Read and Referred `referral-committee`
- **2018-02-26** Senate Committee Favorably Reported `committee-passage-favorable`
- **2018-02-28** Senate Read Second Time `reading-2`
- **2018-02-28** Senate Recommitted `referral-committee`
- **2018-02-28** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2018-03-01** Senate Engrossed `passage`
- **2018-03-01** Senate Third Read `reading-3`
- **2018-03-01** Senate Passed/Adopted By Substitute `passage`
- **2018-03-01** Senate Transmitted House
- **2018-03-01** House Agreed Senate Amend or Sub
- **2018-03-02** House Sent to Governor `executive-receipt`
- **2018-03-02** House Date Signed by Governor `executive-signature`
- **2018-03-02** Act 284 `executive-signature`
- **2018-03-02** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3817cee7-205c-4fe5-a41d-6898a9837343`. Confidence: reported (aggregated from official Georgia legislature records).