Fabio
82 lines
4.1 KiB
Markdown
82 lines
4.1 KiB
Markdown
---
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type: "Bill"
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title: "Income tax; repeal a limitation on types of partnerships that may elect to pay income taxes at the entity level"
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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 repeal a limitation on the types of partnerships that may elect to pay income taxes at the entity level; 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 412"
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citation: "Georgia HB 412 (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", "Shaw Blackmon"]
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version_count: 5
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action_count: 18
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vote_count: 3
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first_action: "2023-02-14"
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last_action: "2023-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/1e355adf-47ff-4433-96b9-970ad4d4d6ff"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "14166630ef72e68fe9fc7fdcc099c8a2b5ff2fa00b293a2e6eeb02dea7b2cf47"
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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 412 (2023_24) — Income tax; repeal a limitation on types of partnerships that may elect to pay income taxes at the entity level
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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 repeal a limitation on the types of partnerships that may elect to pay income taxes at the entity level; 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 412 Audit Certification** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/218391.pdf)
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2. **HB 412/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/219703.pdf)
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3. **LC 43 2632/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/214593.pdf)
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4. **LC 43 2695S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217223.pdf)
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5. **LC 43 2695S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/216809.pdf)
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## Votes
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- Senate Vote #316 - 2023-2024 Regular Session — **48–1** (pass) · upper
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- Senate Vote #297 - 2023-2024 Regular Session — **33–19** (pass) · upper
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- House Vote #203 - 2023-2024 Regular Session — **175–0** (pass) · lower
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## Sponsors
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- Bruce Williamson — 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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- **2023-02-14** House Hopper `introduction`
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- **2023-02-15** House First Readers `reading-1`
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- **2023-02-16** House Second Readers `reading-2`
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- **2023-03-02** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2023-03-06** House Third Readers `reading-3`
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- **2023-03-06** House Passed/Adopted By Substitute `passage`
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- **2023-03-07** Senate Read and Referred `referral-committee`
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- **2023-03-16** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2023-03-20** Senate Read Second Time `reading-2`
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- **2023-03-27** Senate Engrossed `passage`
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- **2023-03-27** Senate Tabled
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- **2023-03-27** Senate Taken from Table
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- **2023-03-27** Senate Third Read `reading-3`
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- **2023-03-27** Senate Passed/Adopted `passage`
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- **2023-03-31** House Sent to Governor `executive-receipt`
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- **2023-05-02** House Date Signed by Governor `executive-signature`
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- **2023-05-02** Act 238 `executive-signature`
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- **2023-07-01** 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/1e355adf-47ff-4433-96b9-970ad4d4d6ff`. Confidence: reported (aggregated from official Georgia legislature records).
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