Fabio
83 lines
4.7 KiB
Markdown
83 lines
4.7 KiB
Markdown
---
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type: "Bill"
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title: "Income tax; tax credits for establishing or relocating quality jobs; provide clarification"
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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 provide for clarification, with respect to an income tax credit for establishing or relocating quality jobs; to provide that the definition of taxpayer in paragraph (a)(7) of Code Section 48-7-40.17, which became effective January 1, 2016, includes taxpayers exempt from tax pursuant to Code Section 48-7-25 only to the extent that a trade or business operated by such organization generates unrelated business income; 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 482"
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citation: "Georgia HB 482 (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", "Ron Stephens", "Shaw Blackmon", "Steven Sainz", "Will Wade"]
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version_count: 4
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action_count: 17
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vote_count: 3
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first_action: "2023-02-16"
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last_action: "2023-05-01"
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source: "openstates"
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source_identifier: "ocd-bill/d71bc3da-b1ca-420a-b2a4-0aad1839cbfd"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "ec95bf519d92ca9d6f47e84d85c527be9d9b9a41d3b28ce8defc814cc5dbeffc"
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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 482 (2023_24) — Income tax; tax credits for establishing or relocating quality jobs; provide clarification
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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 provide for clarification, with respect to an income tax credit for establishing or relocating quality jobs; to provide that the definition of taxpayer in paragraph (a)(7) of Code Section 48-7-40.17, which became effective January 1, 2016, includes taxpayers exempt from tax pursuant to Code Section 48-7-25 only to the extent that a trade or business operated by such organization generates unrelated business income; 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 482/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217867.pdf)
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2. **LC 43 2687/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/215106.pdf)
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3. **LC 43 2772S/RCS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217225.pdf)
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4. **LC 43 2772S/rcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20232024/217203.pdf)
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## Votes
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- House Vote #204 - 2023-2024 Regular Session — **170–4** (pass) · lower
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- Senate Vote #229 - 2023-2024 Regular Session — **52–0** (pass) · upper
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- Senate Vote #221 - 2023-2024 Regular Session — **32–22** (pass) · upper
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## Sponsors
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- Bruce Williamson — primary (person)
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- Ron Stephens — primary (person)
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- Shaw Blackmon — primary (person)
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- Steven Sainz — primary (person)
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- Will Wade — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-02-16** House Hopper `introduction`
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- **2023-02-16** House First Readers `reading-1`
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- **2023-02-21** House Second Readers `reading-2`
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- **2023-03-02** House Committee Favorably Reported `committee-passage-favorable`
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- **2023-03-06** House Withdrawn, Recommitted `referral-committee, withdrawal`
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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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- **2023-03-09** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2023-03-13** Senate Read Second Time `reading-2`
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- **2023-03-14** Senate Engrossed `passage`
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- **2023-03-14** Senate Third Read `reading-3`
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- **2023-03-14** Senate Passed/Adopted `passage`
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- **2023-03-30** House Sent to Governor `executive-receipt`
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- **2023-05-01** House Date Signed by Governor `executive-signature`
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- **2023-05-01** Act 68 `executive-signature`
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- **2023-05-01** 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/d71bc3da-b1ca-420a-b2a4-0aad1839cbfd`. Confidence: reported (aggregated from official Georgia legislature records).
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