republic-os/legislation/us/states/ga/2025-26/hb-1199.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law	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.	us/states/ga	Georgia General Assembly	2025_26	HB 1199	Georgia HB 1199 (2025_26)	bill	REVENUE AND TAXATION	enacted	Bruce Williamson John Carson Shaw Blackmon Trey Kelley	7	22	6	2026-02-05	2026-03-20	openstates	ocd-bill/864a88ab-81d7-478d-ad26-803701169d99	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	5b3977ee44bc0f6136fb56245f640746e90e09dbe5fc00b0d0abba154d5cc448	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

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

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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. Floor Amendment AM 44 0260 (committee substitute) — source
2. HB 1199/AP* (committee substitute) — source
3. LC 44 3355/a (committee substitute) — source
4. LC 44 3431S/RCS (committee substitute) — source
5. LC 44 3431S/rcs (committee substitute) — source
6. Sen Ctee Sub LC 59 0378S (committee substitute) — source
7. Sen Ctee Sub LC 59 0418S (committee substitute) — source

Votes

• House Vote #721 - 2025-2026 Regular Session — 163–4 (pass) · lower
• House Vote #539 - 2025-2026 Regular Session — 106–54 (pass) · lower
• Senate Vote #714 - 2025-2026 Regular Session — 31–18 (pass) · upper
• Senate Vote #708 - 2025-2026 Regular Session — 29–18 (pass) · upper
• Senate Vote #757 - 2025-2026 Regular Session — 51–0 (pass) · upper
• Senate Vote #707 - 2025-2026 Regular Session — 27–18 (pass) · upper

Sponsors

• Bruce Williamson — primary (person)
• John Carson — primary (person)
• Shaw Blackmon — primary (person)
• Trey Kelley — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2026-02-05 House Hopper introduction
• 2026-02-06 House First Readers reading-1
• 2026-02-09 House Second Readers reading-2
• 2026-02-11 House Committee Favorably Reported committee-passage-favorable
• 2026-02-20 House Third Readers reading-3
• 2026-02-20 House Passed/Adopted By Substitute passage
• 2026-02-24 Senate Read and Referred referral-committee
• 2026-02-26 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2026-03-03 Senate Read Second Time reading-2
• 2026-03-04 Senate Recommitted referral-committee
• 2026-03-10 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2026-03-12 Senate Engrossed passage
• 2026-03-12 Senate Third Read reading-3
• 2026-03-12 Senate Passed/Adopted By Substitute passage
• 2026-03-18 House Agreed Senate Amend or Sub As Amended
• 2026-03-18 House Immediately Transmitted to Senate
• 2026-03-19 Senate Agreed House Amend or Sub
• 2026-03-19 Senate Transmitted House
• 2026-03-20 House Sent to Governor executive-receipt
• 2026-03-20 House Date Signed by Governor executive-signature
• 2026-03-20 Act 375 executive-signature
• 2026-03-20 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/864a88ab-81d7-478d-ad26-803701169d99. Confidence: reported (aggregated from official Georgia legislature records).