Fabio
91 lines
4.8 KiB
Markdown
91 lines
4.8 KiB
Markdown
---
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type: "Bill"
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title: "Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns"
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description: "A BILL to be entitled an Act to amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; 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 141"
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citation: "Georgia HB 141 (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: ["Brent Cox", "Chas Cannon", "Mandi Ballinger", "Martin Momtahan", "Noel Williams, Jr.", "Trey Kelley"]
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version_count: 4
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action_count: 23
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vote_count: 4
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first_action: "2025-01-28"
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last_action: "2026-05-11"
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source: "openstates"
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source_identifier: "ocd-bill/936878fc-a9ea-4d1b-a64c-818e76c7d4a4"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "ba2acb32823ee8184e1d44bf148184189f391e6ddefc8ccaecdb0c43230c130c"
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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 141 (2025_26) — Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns
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A BILL to be entitled an Act to amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; 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 141/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/249035.pdf)
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2. **LC 44 2949/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230432.pdf)
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3. **LC 44 3011S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/234914.pdf)
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4. **LC 44 3011S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232865.pdf)
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## Votes
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- Senate Vote #383 - 2025-2026 Regular Session — **31–24** (pass) · upper
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- Senate Vote #835 - 2025-2026 Regular Session — **26–22** (pass) · upper
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- Senate Vote #976 - 2025-2026 Regular Session — **51–0** (pass) · upper
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- House Vote #144 - 2025-2026 Regular Session — **158–16** (pass) · lower
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## Sponsors
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- Brent Cox — primary (person)
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- Chas Cannon — primary (person)
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- Mandi Ballinger — primary (person)
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- Martin Momtahan — primary (person)
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- Noel Williams, Jr. — 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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- **2025-01-28** House Hopper `introduction`
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- **2025-01-29** House First Readers `reading-1`
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- **2025-01-30** House Second Readers `reading-2`
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- **2025-02-19** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2025-03-03** House Third Readers `reading-3`
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- **2025-03-03** House Passed/Adopted By Substitute `passage`
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- **2025-03-04** Senate Read and Referred `referral-committee`
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- **2025-03-11** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2025-03-13** Senate Read Second Time `reading-2`
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- **2025-04-02** Senate Engrossed `passage`
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- **2025-04-02** Senate Tabled
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- **2026-01-12** Senate Taken from Table
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- **2026-01-12** Senate Recommitted `referral-committee`
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- **2026-03-18** Senate Committee Favorably Reported `committee-passage-favorable`
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- **2026-03-27** Senate Tabled
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- **2026-03-31** Senate Taken from Table
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- **2026-03-31** Senate Tabled
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- **2026-04-02** Senate Taken from Table
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- **2026-04-02** Senate Third Read `reading-3`
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- **2026-04-02** Senate Passed/Adopted `passage`
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- **2026-04-10** House Sent to Governor `executive-receipt`
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- **2026-05-11** House Date Signed by Governor `executive-signature`
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- **2026-05-11** Act 435 `executive-signature`
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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/936878fc-a9ea-4d1b-a64c-818e76c7d4a4`. Confidence: reported (aggregated from official Georgia legislature records).
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