Fabio
83 lines
4.8 KiB
Markdown
83 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "Income tax; affiliated corporations file separate or consolidated returns; provisions"
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description: "A BILL to be entitled an Act to amend Code Section 48-7-21, relating to income taxation of corporations, so as remove the requirement that affiliated corporations file separate income tax returns with this state unless the Department of Revenue has requested or preapproved the filing of consolidated returns; to authorize Georgia affiliated groups to elect to file separate or consolidated income tax returns; to provide for the effect of such elections; to provide for tax liability, allocation, and apportionment; to make such election irrevocable for five years; to authorize affiliated groups that have filed consolidated returns to continue under the current law; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2021_22"
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identifier: "HB 1058"
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citation: "Georgia HB 1058 (2021_22)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Bruce Williamson", "David Knight", "David Wilkerson", "Kasey Carpenter", "Marcus Wiedower", "Matt Hatchett"]
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version_count: 4
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action_count: 18
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vote_count: 1
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first_action: "2022-01-26"
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last_action: "2022-05-05"
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source: "openstates"
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source_identifier: "ocd-bill/ed8d8954-723e-49b8-8c86-ca511b231938"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "731b21acb80f3cd5fb521021d5631086ed9a1d92cb61e61f9db1df0b12650452"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# Georgia HB 1058 (2021_22) — Income tax; affiliated corporations file separate or consolidated returns; provisions
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A BILL to be entitled an Act to amend Code Section 48-7-21, relating to income taxation of corporations, so as remove the requirement that affiliated corporations file separate income tax returns with this state unless the Department of Revenue has requested or preapproved the filing of consolidated returns; to authorize Georgia affiliated groups to elect to file separate or consolidated income tax returns; to provide for the effect of such elections; to provide for tax liability, allocation, and apportionment; to make such election irrevocable for five years; to authorize affiliated groups that have filed consolidated returns to continue under the current law; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **HB 1058/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/212177.pdf)
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2. **LC 50 0238ER/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/204078.pdf)
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3. **LC 50 0350ERS/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/208157.pdf)
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4. **LC 50 0350ERS/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/207464.pdf)
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## Votes
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- PASSAGE — **163–0** (pass) · lower
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## Sponsors
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- Bruce Williamson — primary (person)
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- David Knight — primary (person)
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- David Wilkerson — primary (person)
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- Kasey Carpenter — primary (person)
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- Marcus Wiedower — primary (person)
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- Matt Hatchett — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-26** House Hopper
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- **2022-01-27** House First Readers `reading-1`
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- **2022-02-01** House Second Readers `reading-2`
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- **2022-02-24** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2022-03-03** House Third Readers `reading-3`
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- **2022-03-03** House Passed/Adopted By Substitute `passage`
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- **2022-03-04** Senate Read and Referred `referral-committee`
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- **2022-03-25** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2022-03-28** Senate Read Second Time `reading-2`
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- **2022-04-01** Senate Engrossed `passage`
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- **2022-04-01** Senate Tabled
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- **2022-04-04** Senate Taken from Table
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- **2022-04-04** Senate Third Read `reading-3`
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- **2022-04-04** Senate Passed/Adopted `passage`
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- **2022-04-06** House Sent to Governor `executive-receipt`
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- **2022-05-05** House Date Signed by Governor `executive-signature`
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- **2022-05-05** Act 824 `executive-signature`
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- **2022-05-05** Effective Date
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ed8d8954-723e-49b8-8c86-ca511b231938`. Confidence: reported (aggregated from official Georgia legislature records).
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