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---
type: "Bill"
title: "Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; define terms and incorporate certain provisions of federal law into Georgia law"
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 revise the terms \"Internal Revenue Code\" and \"Internal Revenue Code of 1986\" and thereby incorporate certain provisions of the federal law into Georgia law; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2021_22"
identifier: "HB 265"
citation: "Georgia HB 265 (2021_22)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bruce Williamson", "David Knight", "Shaw Blackmon"]
version_count: 2
action_count: 17
vote_count: 1
first_action: "2021-02-03"
last_action: "2021-02-24"
source: "openstates"
source_identifier: "ocd-bill/a67fbfa9-c4ad-4027-8826-7b0058a3905f"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "194c362cec9dad84b809bd4e6651d901e9be0bb3d399905b9e86ad8f72aa8a06"
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 265 (2021_22) — Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; define terms and incorporate certain provisions of federal law into Georgia law
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 revise the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" and thereby incorporate certain provisions of the federal law into Georgia law; to provide for related matters; to provide for an effective date and applicability; 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. **HB 265/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/198704.pdf)
2. **LC 43 1850/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/196617.pdf)
## Votes
- PASSAGE — **166–0** (pass) · lower
## Sponsors
- Bruce Williamson — primary (person)
- David Knight — primary (person)
- Shaw Blackmon — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-02-03** House Hopper
- **2021-02-03** House First Readers `reading-1`
- **2021-02-04** House Second Readers `reading-2`
- **2021-02-04** House Committee Favorably Reported `committee-passage-favorable`
- **2021-02-09** House Third Readers `reading-3`
- **2021-02-09** House Passed/Adopted `passage`
- **2021-02-10** Senate Read and Referred `referral-committee`
- **2021-02-18** Senate Committee Favorably Reported `committee-passage-favorable`
- **2021-02-22** Senate Read Second Time `reading-2`
- **2021-02-24** Senate Engrossed `passage`
- **2021-02-24** Senate Third Read `reading-3`
- **2021-02-24** Senate Passed/Adopted `passage`
- **2021-02-24** Senate Transmitted House
- **2021-02-24** House Sent to Governor `executive-receipt`
- **2021-02-24** House Date Signed by Governor `executive-signature`
- **2021-02-24** Act 3 `executive-signature`
- **2021-02-24** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a67fbfa9-c4ad-4027-8826-7b0058a3905f`. Confidence: reported (aggregated from official Georgia legislature records).