Fabio
81 lines
4.2 KiB
Markdown
81 lines
4.2 KiB
Markdown
---
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type: "Bill"
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title: "Income tax; certain elections to be made by Subchapter \"S\" corporations and partnerships for the filing of tax returns and imposition of taxes; allow"
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description: "A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow for certain elections to be made by Subchapter \"S\" corporations and partnerships for the filing of tax returns and imposition of taxes; to provide for definitions; to provide for an effective date and applicability; to provide for related matters; 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 149"
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citation: "Georgia HB 149 (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", "Jesse Petrea", "John Carson", "Shaw Blackmon"]
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version_count: 5
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action_count: 16
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vote_count: 1
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first_action: "2021-01-27"
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last_action: "2021-05-04"
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source: "openstates"
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source_identifier: "ocd-bill/16c4b031-4327-4eca-84f0-54ca3b1278cb"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "994356d16d5b6d7262cdc67b1a89b582601612246815404eb3fa10b844071ca8"
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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 149 (2021_22) — Income tax; certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; allow
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A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to allow for certain elections to be made by Subchapter "S" corporations and partnerships for the filing of tax returns and imposition of taxes; to provide for definitions; to provide for an effective date and applicability; to provide for related matters; 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. **Fiscal Note LC 43 1869** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/198053.pdf)
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2. **HB 149/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/201140.pdf)
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3. **LC 43 1730/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/196058.pdf)
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4. **LC 43 1908S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/198452.pdf)
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5. **LC 43 1908S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/198050.pdf)
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## Votes
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- PASSAGE — **167–0** (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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- Jesse Petrea — primary (person)
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- John Carson — primary (person)
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- Shaw Blackmon — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-01-27** House Hopper
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- **2021-01-28** House First Readers `reading-1`
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- **2021-01-29** House Second Readers `reading-2`
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- **2021-02-18** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2021-02-23** House Third Readers `reading-3`
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- **2021-02-23** House Passed/Adopted By Substitute `passage`
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- **2021-02-24** Senate Read and Referred `referral-committee`
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- **2021-03-11** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2021-03-15** Senate Read Second Time `reading-2`
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- **2021-03-22** Senate Engrossed `passage`
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- **2021-03-22** Senate Third Read `reading-3`
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- **2021-03-22** Senate Passed/Adopted `passage`
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- **2021-04-05** House Sent to Governor `executive-receipt`
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- **2021-05-04** House Date Signed by Governor `executive-signature`
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- **2021-05-04** Act 164 `executive-signature`
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- **2021-05-04** 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/16c4b031-4327-4eca-84f0-54ca3b1278cb`. Confidence: reported (aggregated from official Georgia legislature records).
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