Fabio
81 lines
5.2 KiB
Markdown
81 lines
5.2 KiB
Markdown
---
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type: "Bill"
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title: "Income tax; limit carry-forward periods of certain income tax credits"
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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 limit the carry-forward periods of certain income tax credits; to provide for expirations of certain credits; to amend Code Sections 3-6-70, 33-8-13, 48-5C-1, 48-8-3, and 48-11-2 of the Official Code of Georgia Annotated, relating to exemptions from excise tax on wine, exemption of certain insurance companies from taxes, definitions, exemption from taxation, allocation and disbursement of proceeds collected by tag agents, fair market value of vehicle appealable, and report relative to alternative ad valorem tax on motor vehicles, state sales and use tax exemptions, and excise tax imposed, rates for tobacco and vaping products, exemptions, collection and payment, and tax separately identified, respectively, so as to provide for sunset dates; 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 1181"
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citation: "Georgia HB 1181 (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", "Charles Martin", "Debbie Buckner", "Shaw Blackmon"]
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version_count: 4
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action_count: 16
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vote_count: 3
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first_action: "2024-02-07"
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last_action: "2025-01-01"
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source: "openstates"
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source_identifier: "ocd-bill/116dd4bb-2d1f-4d2b-b5c8-23898b6db57c"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "06ecc5c04aa19b0d02add05bfd6d3d187ba01373e07990116fd09317e65b0593"
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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 1181 (2023_24) — Income tax; limit carry-forward periods of certain income tax credits
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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 limit the carry-forward periods of certain income tax credits; to provide for expirations of certain credits; to amend Code Sections 3-6-70, 33-8-13, 48-5C-1, 48-8-3, and 48-11-2 of the Official Code of Georgia Annotated, relating to exemptions from excise tax on wine, exemption of certain insurance companies from taxes, definitions, exemption from taxation, allocation and disbursement of proceeds collected by tag agents, fair market value of vehicle appealable, and report relative to alternative ad valorem tax on motor vehicles, state sales and use tax exemptions, and excise tax imposed, rates for tobacco and vaping products, exemptions, collection and payment, and tax separately identified, respectively, so as to provide for sunset dates; 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 1181/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/226936.pdf)
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2. **LC 50 0663/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/223191.pdf)
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3. **LC 50 0768S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225792.pdf)
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4. **LC 50 0768S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/225105.pdf)
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## Votes
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- Senate Vote #644 - 2023-2024 Regular Session — **45–2** (pass) · upper
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- Senate Vote #640 - 2023-2024 Regular Session — **29–21** (pass) · upper
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- House Vote #569 - 2023-2024 Regular Session — **166–0** (pass) · lower
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## Sponsors
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- Bruce Williamson — primary (person)
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- Charles Martin — primary (person)
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- Debbie Buckner — 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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- **2024-02-07** House Hopper `introduction`
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- **2024-02-08** House First Readers `reading-1`
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- **2024-02-09** House Second Readers `reading-2`
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- **2024-02-21** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2024-02-27** House Third Readers `reading-3`
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- **2024-02-27** House Passed/Adopted By Substitute `passage`
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- **2024-02-29** Senate Read and Referred `referral-committee`
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- **2024-03-07** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2024-03-08** Senate Read Second Time `reading-2`
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- **2024-03-11** Senate Engrossed `passage`
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- **2024-03-11** Senate Third Read `reading-3`
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- **2024-03-11** Senate Passed/Adopted `passage`
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- **2024-04-01** House Sent to Governor `executive-receipt`
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- **2024-05-06** House Date Signed by Governor `executive-signature`
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- **2024-05-06** Act 598 `executive-signature`
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- **2025-01-01** 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/116dd4bb-2d1f-4d2b-b5c8-23898b6db57c`. Confidence: reported (aggregated from official Georgia legislature records).
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