republic-os/legislation/us/states/ga/2019-20/hb-224.md

---
type: "Bill"
title: "Income tax; credit for new purchases and acquisitions of qualified investment property shall be earnable for mining and mining facilities and allowed against a taxpayer's payroll withholding; provide"
description: "A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, and exemptions from state income tax, so as to provide that credit for new purchases and acquisitions of qualified investment property shall be earnable for mining and mining facilities and allowed against a taxpayer's payroll withholding; to provide that certain previously claimed and unused tax credits earned by taxpayers may be applied against such taxpayers' payroll withholding under certain conditions; to provide for conditions and limitations; to provide for applications and proration; to revise definitions; to provide for related matters; to provide for an effective date and application; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2019_20"
identifier: "HB 224"
citation: "Georgia HB 224 (2019_20)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bill Werkheiser", "Brett Harrell", "Bruce Williamson", "Jay Powell", "Steven Meeks", "Trey Kelley"]
version_count: 9
action_count: 19
vote_count: 1
first_action: "2019-02-08"
last_action: "2019-06-01"
source: "openstates"
source_identifier: "ocd-bill/a15e515f-9606-402f-8f9e-f61bdca62355"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "4c3b2e3b6d93ac9bc262570ee9f35982046ba35b2bb6d7f4df180fc83e910042"
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 224 (2019_20) — Income tax; credit for new purchases and acquisitions of qualified investment property shall be earnable for mining and mining facilities and allowed against a taxpayer's payroll withholding; provide

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, and exemptions from state income tax, so as to provide that credit for new purchases and acquisitions of qualified investment property shall be earnable for mining and mining facilities and allowed against a taxpayer's payroll withholding; to provide that certain previously claimed and unused tax credits earned by taxpayers may be applied against such taxpayers' payroll withholding under certain conditions; to provide for conditions and limitations; to provide for applications and proration; to revise definitions; to provide for related matters; to provide for an effective date and application; 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. **Floor Amendment AM 43 0149ER** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/187126.pdf)
2. **Floor Amendment AM 43 0153ER** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/187118.pdf)
3. **HB 224/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/187563.pdf)
4. **LC 43 1200/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/180932.pdf)
5. **LC 43 1299S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183614.pdf)
6. **LC 43 1299S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/183495.pdf)
7. **Sen ctee sub LC 28 9391S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186636.pdf)
8. **Sen ctee sub LC 43 1389S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/185935.pdf)
9. **Sen floor amend 1 AM 43 0140ER** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20192020/186588.pdf)

## Votes

- PASSAGE — **160–2** (pass) · lower

## Sponsors

- Bill Werkheiser — primary (person)
- Brett Harrell — primary (person)
- Bruce Williamson — primary (person)
- Jay Powell — primary (person)
- Steven Meeks — primary (person)
- Trey Kelley — primary (person)

## Timeline

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

- **2019-02-08** House Hopper
- **2019-02-11** House First Readers `reading-1`
- **2019-02-12** House Second Readers `reading-2`
- **2019-03-01** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-04** House Third Readers `reading-3`
- **2019-03-04** House Passed/Adopted By Substitute `passage`
- **2019-03-05** Senate Read and Referred `referral-committee`
- **2019-03-26** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-26** Senate Read Second Time `reading-2`
- **2019-03-28** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2019-03-29** Senate Engrossed `passage`
- **2019-03-29** Senate Third Read `reading-3`
- **2019-03-29** Senate Passed/Adopted By Substitute `passage`
- **2019-04-02** House Agreed Senate Amend or Sub As Amended
- **2019-04-02** Senate Agreed House Amend or Sub
- **2019-04-11** House Sent to Governor `executive-receipt`
- **2019-05-06** House Date Signed by Governor `executive-signature`
- **2019-05-06** Act 228 `executive-signature`
- **2019-06-01** Effective Date

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a15e515f-9606-402f-8f9e-f61bdca62355`. Confidence: reported (aggregated from official Georgia legislature records).