Fabio
93 lines
5.3 KiB
Markdown
93 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law"
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description: "A BILL to be entitled an Act to amend Code Section 48-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding revenue and taxation, so as to revise the definition of the terms \"Internal Revenue Code\" and \"Internal Revenue Code of 1986\" to 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."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2025_26"
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identifier: "HB 1199"
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citation: "Georgia HB 1199 (2025_26)"
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classification: ["bill"]
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subjects: ["REVENUE AND TAXATION"]
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status: "enacted"
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primary_sponsors: ["Bruce Williamson", "John Carson", "Shaw Blackmon", "Trey Kelley"]
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version_count: 7
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action_count: 22
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vote_count: 6
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first_action: "2026-02-05"
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last_action: "2026-03-20"
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source: "openstates"
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source_identifier: "ocd-bill/864a88ab-81d7-478d-ad26-803701169d99"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "5b3977ee44bc0f6136fb56245f640746e90e09dbe5fc00b0d0abba154d5cc448"
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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 1199 (2025_26) — Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
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A BILL to be entitled an Act to amend Code Section 48-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding revenue and taxation, so as to revise the definition of the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" to 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.
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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. **Floor Amendment AM 44 0260** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246377.pdf)
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2. **HB 1199/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246598.pdf)
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3. **LC 44 3355/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/241612.pdf)
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4. **LC 44 3431S/RCS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/243418.pdf)
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5. **LC 44 3431S/rcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/243348.pdf)
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6. **Sen Ctee Sub LC 59 0378S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/244285.pdf)
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7. **Sen Ctee Sub LC 59 0418S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/245605.pdf)
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## Votes
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- House Vote #721 - 2025-2026 Regular Session — **163–4** (pass) · lower
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- House Vote #539 - 2025-2026 Regular Session — **106–54** (pass) · lower
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- Senate Vote #714 - 2025-2026 Regular Session — **31–18** (pass) · upper
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- Senate Vote #708 - 2025-2026 Regular Session — **29–18** (pass) · upper
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- Senate Vote #757 - 2025-2026 Regular Session — **51–0** (pass) · upper
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- Senate Vote #707 - 2025-2026 Regular Session — **27–18** (pass) · upper
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## Sponsors
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- Bruce Williamson — primary (person)
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- John Carson — primary (person)
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- Shaw Blackmon — primary (person)
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- Trey Kelley — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-02-05** House Hopper `introduction`
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- **2026-02-06** House First Readers `reading-1`
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- **2026-02-09** House Second Readers `reading-2`
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- **2026-02-11** House Committee Favorably Reported `committee-passage-favorable`
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- **2026-02-20** House Third Readers `reading-3`
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- **2026-02-20** House Passed/Adopted By Substitute `passage`
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- **2026-02-24** Senate Read and Referred `referral-committee`
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- **2026-02-26** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2026-03-03** Senate Read Second Time `reading-2`
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- **2026-03-04** Senate Recommitted `referral-committee`
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- **2026-03-10** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2026-03-12** Senate Engrossed `passage`
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- **2026-03-12** Senate Third Read `reading-3`
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- **2026-03-12** Senate Passed/Adopted By Substitute `passage`
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- **2026-03-18** House Agreed Senate Amend or Sub As Amended
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- **2026-03-18** House Immediately Transmitted to Senate
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- **2026-03-19** Senate Agreed House Amend or Sub
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- **2026-03-19** Senate Transmitted House
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- **2026-03-20** House Sent to Governor `executive-receipt`
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- **2026-03-20** House Date Signed by Governor `executive-signature`
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- **2026-03-20** Act 375 `executive-signature`
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- **2026-03-20** 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/864a88ab-81d7-478d-ad26-803701169d99`. Confidence: reported (aggregated from official Georgia legislature records).
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