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---
type: "Bill"
title: "Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide"
description: "A BILL to be entitled an Act to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to provide that certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; to provide for related matters; to repeal conflicting laws; and for other purposes."
jurisdiction: "us/states/ga"
legislature: "Georgia General Assembly"
session: "2025_26"
identifier: "SB 430"
citation: "Georgia SB 430 (2025_26)"
classification: ["bill"]
subjects: ["REVENUE AND TAXATION"]
status: "enacted"
primary_sponsors: ["Carden Summers", "Jason Anavitarte", "John Albers", "Larry Walker, III", "Max Burns", "Randy Robertson"]
version_count: 5
action_count: 17
vote_count: 4
first_action: "2026-01-28"
last_action: "2026-07-01"
source: "openstates"
source_identifier: "ocd-bill/d7916c15-01fb-4041-8a03-3eb5da0c099c"
source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
source_hash: "2577eafa2325c3721e73c5b99e8e1c5f9c8dabfdbeffdd7e7f12148bd4d65d05"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ga"]
---
# Georgia SB 430 (2025_26) — Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide
A BILL to be entitled an Act to amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to provide that certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; to provide for related matters; to repeal conflicting laws; and for other purposes.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **As Introduced LC 47 3777** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/240540.pdf)
2. **As Passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/243767.pdf)
3. **Committee sub LC 47 3971S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/243222.pdf)
4. **LC 59 0391S/hss** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/246295.pdf)
5. **SB 430/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20252026/249105.pdf)
## Votes
- Senate Vote #988 - 2025-2026 Regular Session — **53–0** (pass) · upper
- House Vote #762 - 2025-2026 Regular Session — **169–0** (pass) · lower
- Senate Vote #578 - 2025-2026 Regular Session — **49–0** (pass) · upper
- Senate Vote #573 - 2025-2026 Regular Session — **30–22** (pass) · upper
## Sponsors
- Carden Summers — primary (person)
- Jason Anavitarte — primary (person)
- John Albers — primary (person)
- Larry Walker, III — primary (person)
- Max Burns — primary (person)
- Randy Robertson — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2026-01-28** Senate Hopper `introduction`
- **2026-01-29** Senate Read and Referred `referral-committee`
- **2026-02-19** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-02-20** Senate Read Second Time `reading-2`
- **2026-02-24** Senate Engrossed `passage`
- **2026-02-24** Senate Third Read `reading-3`
- **2026-02-24** Senate Passed/Adopted By Substitute `passage`
- **2026-02-25** House First Readers `reading-1`
- **2026-02-26** House Second Readers `reading-2`
- **2026-03-18** House Committee Favorably Reported By Substitute `committee-passage-favorable`
- **2026-03-25** House Third Readers `reading-3`
- **2026-03-25** House Passed/Adopted By Substitute `passage`
- **2026-04-02** Senate Agreed House Amend or Sub
- **2026-04-10** Senate Sent to Governor `executive-receipt`
- **2026-05-11** Senate Date Signed by Governor `executive-signature`
- **2026-05-11** Act 493 `executive-signature`
- **2026-07-01** Effective Date
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d7916c15-01fb-4041-8a03-3eb5da0c099c`. Confidence: reported (aggregated from official Georgia legislature records).