Fabio
96 lines
5.0 KiB
Markdown
96 lines
5.0 KiB
Markdown
---
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type: "Bill"
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title: "Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend"
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description: "A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to extend the appeal and protest period from 30 days to 45 days for tax assessments; to clarify final determination language for federal income tax adjustments; 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: "SB 141"
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citation: "Georgia SB 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: ["Bo Hatchett", "Brian Strickland", "Chuck Hufstetler", "Clint Dixon", "Drew Echols", "Ed Setzler", "Jason Anavitarte", "John Albers", "John F. Kennedy", "Marty Harbin", "Matt Brass", "Mike Hodges", "Randy Robertson", "Rick Williams", "Sam Watson", "Steve Gooch"]
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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: "2025-02-11"
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last_action: "2025-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/28262814-42d2-45fe-ac9f-d2b0c80760df"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "506e93ce9cf845f1936327f58be798fa12e07ec18102827d2969c03692252a6e"
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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 SB 141 (2025_26) — Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend
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A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to extend the appeal and protest period from 30 days to 45 days for tax assessments; to clarify final determination language for federal income tax adjustments; 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. **As Passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/234365.pdf)
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2. **As introduced LC 59 0084** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/231991.pdf)
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3. **Committee sub LC 50 1147S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/233141.pdf)
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4. **LC 50 1229S/hs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/235999.pdf)
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5. **SB 141/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/238573.pdf)
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## Votes
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- Senate Vote #103 - 2025-2026 Regular Session — **51–0** (pass) · upper
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- House Vote #343 - 2025-2026 Regular Session — **166–0** (pass) · lower
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- Senate Vote #369 - 2025-2026 Regular Session — **47–6** (pass) · upper
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- Senate Vote #99 - 2025-2026 Regular Session — **29–21** (pass) · upper
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## Sponsors
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- Bo Hatchett — primary (person)
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- Brian Strickland — primary (person)
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- Chuck Hufstetler — primary (person)
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- Clint Dixon — primary (person)
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- Drew Echols — primary (person)
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- Ed Setzler — primary (person)
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- Jason Anavitarte — primary (person)
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- John Albers — primary (person)
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- John F. Kennedy — primary (person)
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- Marty Harbin — primary (person)
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- Matt Brass — primary (person)
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- Mike Hodges — primary (person)
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- Randy Robertson — primary (person)
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- Rick Williams — primary (person)
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- Sam Watson — primary (person)
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- Steve Gooch — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-02-11** Senate Hopper `introduction`
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- **2025-02-12** Senate Read and Referred `referral-committee`
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- **2025-02-20** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2025-02-21** Senate Read Second Time `reading-2`
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- **2025-02-27** Senate Engrossed `passage`
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- **2025-02-27** Senate Third Read `reading-3`
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- **2025-02-27** Senate Passed/Adopted By Substitute `passage`
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- **2025-02-28** House First Readers `reading-1`
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- **2025-03-03** House Second Readers `reading-2`
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- **2025-03-13** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2025-03-31** House Third Readers `reading-3`
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- **2025-03-31** House Passed/Adopted By Substitute `passage`
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- **2025-03-31** Senate Agreed House Amend or Sub
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- **2025-04-07** Senate Sent to Governor `executive-receipt`
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- **2025-05-14** Senate Date Signed by Governor `executive-signature`
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- **2025-05-14** Act 290 `executive-signature`
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- **2025-07-01** 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/28262814-42d2-45fe-ac9f-d2b0c80760df`. Confidence: reported (aggregated from official Georgia legislature records).
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