Fabio
87 lines
5.0 KiB
Markdown
87 lines
5.0 KiB
Markdown
---
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type: "Bill"
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title: "Income tax; match tax rate imposed on corporations to that imposed on individual taxpayers"
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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 the imposition, rate, computation, exemptions, and credits relative to income taxes, so as to match the rate of the tax imposed on corporations to that imposed on individual taxpayers; to amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to repeal the corporate net worth tax; 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: "2023_24"
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identifier: "HB 1023"
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citation: "Georgia HB 1023 (2023_24)"
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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", "Clint Crowe", "David Wilkerson", "Deborah Silcox", "Scott Hilton", "Shaw Blackmon"]
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version_count: 6
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action_count: 18
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vote_count: 3
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first_action: "2024-01-24"
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last_action: "2024-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/d53a417c-9fd1-473a-9c8f-8b5f9e2beaaa"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "d0eb60556036e0ddc96b99b3bfde9f6757768cf9aa709c937d9b44e7ea0778f0"
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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 1023 (2023_24) — Income tax; match tax rate imposed on corporations to that imposed on individual taxpayers
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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 the imposition, rate, computation, exemptions, and credits relative to income taxes, so as to match the rate of the tax imposed on corporations to that imposed on individual taxpayers; to amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to repeal the corporate net worth tax; 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. **Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/227396.pdf)
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2. **HB 1023/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/227798.pdf)
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3. **LC 50 0662/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/221705.pdf)
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4. **LC 50 0749S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225135.pdf)
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5. **LC 50 0802S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/226145.pdf)
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6. **LC 50 0802S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225674.pdf)
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## Votes
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- Senate Vote #689 - 2023-2024 Regular Session — **31–22** (pass) · upper
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- House Vote #611 - 2023-2024 Regular Session — **138–28** (pass) · lower
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- Senate Vote #700 - 2023-2024 Regular Session — **34–17** (pass) · upper
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## Sponsors
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- Bruce Williamson — primary (person)
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- Clint Crowe — primary (person)
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- David Wilkerson — primary (person)
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- Deborah Silcox — primary (person)
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- Scott Hilton — 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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- **2024-01-24** House Hopper `introduction`
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- **2024-01-25** House First Readers `reading-1`
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- **2024-01-26** House Second Readers `reading-2`
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- **2024-02-22** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2024-02-26** House Withdrawn, Recommitted `referral-committee, withdrawal`
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- **2024-02-26** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2024-02-29** House Third Readers `reading-3`
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- **2024-02-29** House Passed/Adopted By Substitute `passage`
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- **2024-03-04** Senate Read and Referred `referral-committee`
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- **2024-03-14** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2024-03-18** Senate Read Second Time `reading-2`
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- **2024-03-20** Senate Engrossed `passage`
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- **2024-03-20** Senate Third Read `reading-3`
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- **2024-03-20** Senate Passed/Adopted `passage`
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- **2024-04-01** House Sent to Governor `executive-receipt`
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- **2024-04-18** House Date Signed by Governor `executive-signature`
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- **2024-04-18** Act 376 `executive-signature`
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- **2024-07-01** 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/d53a417c-9fd1-473a-9c8f-8b5f9e2beaaa`. Confidence: reported (aggregated from official Georgia legislature records).
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