Legislative Session

The legislative session in Georgia is constitutionally required to begin on the second Monday of January each year; this year, it began on January 08, 2024. The legislature in Georgia is a part-time legislature that serves the state for a 40-day period. Each year, the legislative session typically wraps up by the end of March; however, it has operated well into April and even May in the not-too-distant past. This year, the session's final day (Sine Die) will fall on March 28, 2024. The legislature's biggest hurdle is passing a balanced budget each year, which is also constitutionally required.

As your advocate in Georgia, GSCPA will continue to vigorously fight for your interests before legislative and regulatory bodies to ensure your voice is heard. 

Status Update

The 2024 legislative session convened on January 08, 2024, is scheduled to Sine Die on March 28, 2024.

Click here to view weekly updates on the 2024 Legislative Session

Legislative Bills of the 2024 Session

    Licensing Bills

    Georgia General Assembly - HB 575 (ga.gov)

    A BILL to be entitled an Act to amend Chapter 1 of Title 43 of the Official Code of Georgia Annotated, relating to general provisions relative to professions and businesses, so as to provide that a licensee may request review of an occupational regulation; to provide for definitions; to provide for the procedure by which a licensee may request a review; to provide for duties of an occupational licensing board that receives a request for a review; to establish criteria by which to conduct the review; to provide for a private right of action; to provide for the standard of review; to provide for remedies; to provide for related matters; to repeal conflicting laws; and for other purposes.

    Georgia General Assembly - HB 880 (ga.gov)

    A BILL to be entitled an Act to amend Code Section 43-1-34 of the Official Code of Georgia Annotated, relating to licenses for transitioning members of the armed forces, so as to allow military spouses to use an existing license in good standing from another state to obtain employment in this state; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

    Tax Policy Bills

    Georgia General Assembly - HB 1023 (ga.gov)

    A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes, so as to match the rate of the tax imposed on corporations to that imposed on individual taxpayers; to amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to repeal the corporate net worth tax; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

     

    Georgia General Assembly - HB 1015 (ga.gov)

    A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes, so as to reduce the rate of the tax; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

     

    Georgia General Assembly - HB 1019 (ga.gov)

    A BILL to be entitled an Act to amend Part 1 of Article 2 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to tax exemption, so as to increase the amount of a statewide homestead exemption from certain ad valorem taxes; to provide for applicability; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to repeal conflicting laws; and for other purposes.

     

    Georgia General Assembly - HB 1021 (ga.gov)

    A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes, so as to increase the amount of the dependent exemption; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

     

    Georgia General Assembly - HB 862 (ga.gov)

    A BILL to be entitled an Act to amend Part I of Article 2A of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to the homestead option sales tax (HOST), so as to repeal the prohibition against levying a homestead option sales and use tax (HOST) while levying a joint county and municipal sales and use tax; to provide for related matters; to repeal conflicting laws; and for other purposes.

Other Legislation Of Note

    Georgia General Assembly - HB 95 (ga.gov)

    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 revise the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" and thereby 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.

    Georgia General Assembly - HB 412 (ga.gov)

    A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to repeal a limitation on the types of partnerships that may elect to pay income taxes at the entity level; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

    Georgia General Assembly - HB 482 (ga.gov)

    A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for clarification, with respect to an income tax credit for establishing or relocating quality jobs; to provide that the definition of taxpayer in paragraph (a)(7) of Code Section 48-7-40.17, which became effective January 1, 2016, includes taxpayers exempt from tax pursuant to Code Section 48-7-25 only to the extent that a trade or business operated by such organization generates unrelated business income; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Ways You Can Help!

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For questions or comments on issues that interest you, contact
Don Cook, vice president, legislative affairs at 404-504-2935.