Fabio
86 lines
4.9 KiB
Markdown
86 lines
4.9 KiB
Markdown
---
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type: "Bill"
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title: "Revenue and taxation; exclude from the calculation of taxable net income certain disaster relief or assistance grant program payments for agricultural losses suffered due to Hurricane Helene"
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description: "A BILL to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to exclude from the calculation of taxable net income certain disaster relief or assistance grant program payments for agricultural losses suffered due to Hurricane Helene; to provide for refundable income tax credits for certain timber producers based on certain casualty losses related to Hurricane Helene; to provide for related matters; to provide for an effective date; 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 223"
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citation: "Georgia HB 223 (2025_26)"
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classification: ["bill"]
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subjects: ["CONSERVATION AND NATURAL RESOURCES", "REVENUE AND TAXATION"]
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status: "enacted"
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primary_sponsors: ["Chuck Efstration", "James Burchett", "Lauren McDonald III", "Matthew Gambill", "Soo Hong", "Will Wade"]
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version_count: 5
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action_count: 17
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vote_count: 4
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first_action: "2025-02-03"
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last_action: "2025-05-08"
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source: "openstates"
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source_identifier: "ocd-bill/f82a6479-ad8b-4f2f-9cd5-b862a178ebe9"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "c5f993875d925b1ae6b474b5058c1b457e89a548c925e6d0ccf457f5ef112723"
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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 223 (2025_26) — Revenue and taxation; exclude from the calculation of taxable net income certain disaster relief or assistance grant program payments for agricultural losses suffered due to Hurricane Helene
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A BILL to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to exclude from the calculation of taxable net income certain disaster relief or assistance grant program payments for agricultural losses suffered due to Hurricane Helene; to provide for refundable income tax credits for certain timber producers based on certain casualty losses related to Hurricane Helene; to provide for related matters; to provide for an effective date; 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 223/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/236896.pdf)
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2. **LC 50 1032-EC/a** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/230994.pdf)
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3. **LC 50 1106S/hcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232657.pdf)
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4. **LC 50 1106S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/232393.pdf)
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5. **Sen Ctee Sub LC 50 1215-ECS** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/235813.pdf)
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## Votes
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- Senate Vote #238 - 2025-2026 Regular Session — **50–1** (pass) · upper
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- House Vote #300 - 2025-2026 Regular Session — **153–0** (pass) · lower
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- Senate Vote #236 - 2025-2026 Regular Session — **29–23** (pass) · upper
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- House Vote #39 - 2025-2026 Regular Session — **173–0** (pass) · lower
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## Sponsors
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- Chuck Efstration — primary (person)
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- James Burchett — primary (person)
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- Lauren McDonald III — primary (person)
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- Matthew Gambill — primary (person)
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- Soo Hong — 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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- **2025-02-03** House Hopper `introduction`
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- **2025-02-04** House First Readers `reading-1`
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- **2025-02-05** House Second Readers `reading-2`
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- **2025-02-13** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2025-02-18** House Third Readers `reading-3`
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- **2025-02-18** House Passed/Adopted By Substitute `passage`
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- **2025-02-19** Senate Read and Referred `referral-committee`
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- **2025-03-11** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2025-03-13** Senate Read Second Time `reading-2`
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- **2025-03-18** Senate Engrossed `passage`
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- **2025-03-18** Senate Third Read `reading-3`
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- **2025-03-18** Senate Passed/Adopted By Substitute `passage`
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- **2025-03-21** House Agreed Senate Amend or Sub
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- **2025-04-07** House Sent to Governor `executive-receipt`
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- **2025-05-08** House Date Signed by Governor `executive-signature`
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- **2025-05-08** Act 70 `executive-signature`
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- **2025-05-08** 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/f82a6479-ad8b-4f2f-9cd5-b862a178ebe9`. Confidence: reported (aggregated from official Georgia legislature records).
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