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 13, 2025. 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 April 04, 2025. 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 2025 legislative session convened on January 13, 2025, is scheduled to Sine Die on April 04, 2025.
Adjournment Resolution – Georgia General Assembly - SR 6
Georgia 2025 Legislative Update: Key Tax Measures for CPAs
HB 148: Governor Brian Kemp has officially signed HB 148 into law, creating a new pathway to CPA licensure in Georgia!
HB 290, Georgia's Tax Conformity Bill, heads to the governor's desk!
HB 223, Georgia's Disaster Relief Bill, heads to the governor's desk!
Legislative Bills of the 2025 Session
- Licensing Bills
Georgia General Assembly - HB 148
A BILL to be entitled an Act to amend Chapter 3 of Title 43 of the Official Code of Georgia Annotated, relating to accountants, so as to revise provisions relating to the education and experience requirements of certified public accountants; to revise provisions relating to licensure of firms practicing public accountancy; to revise provisions relating to reciprocity; to conform terminology; to amend Article 1 of Chapter 81 of Title 36 of the Official Code of Georgia Annotated, relating to local government budget and audits, so as to conform a cross-reference; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes. Read more about HB 148 here.
Tax Policy Bills
Georgia General Assembly - HB 2
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 a tax credit for certain eligible expenses incurred for firearm safe storage devices; to provide for an aggregate annual cap; to provide for definitions; to provide for terms and conditions; to provide for tax credit preapproval by the department; to provide for rules and regulations; to provide for a short title; to provide for automatic repeal; 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 7
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 provide for a tax credit for workforce-ready graduates employed in high-tech full-time jobs in rural counties in this state; to require the Department of Labor to establish certain criteria; to provide for conditions and limitations; to provide for definitions; to provide for rules and regulations and forms; 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 8
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 renew and revise an income tax credit for certain investments in qualified businesses; to remove the requirement that the investment be made by a qualified investor; to provide for an aggregate cap; to allow such credit to be transferred; to provide a reporting requirement; to provide for definitions; to provide for sunset; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.
Georgia General Assembly - HB 52
A BILL to be entitled an Act to amend Code Section 48-5-48 of the Official Code of Georgia Annotated, relating to homestead exemption by qualified disabled veteran, filing requirements, periodic substantiation of eligibility, persons eligible without application, and retroactive award, so as to extend a homestead exemption for unremarried surviving spouses or minor children of a disabled veteran to include any future homestead; to clarify language; to provide for related matters; to provide for compliance with constitutional requirements; to provide for a referendum, effective dates, and automatic repeal; to provide for applicability; to repeal conflicting laws; and for other purposes.
Georgia General Assembly - SB 2
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 for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Other Legislation Of Note
Georgia General Assembly - SR 6
A resolution relative to meetings and adjournments of the General Assembly. This resolution sets the calendar for the House and Senate, and for 2025 this is the complete calendar for the year. It shows everything from day 1 of session (January 13, 2025), to crossover day (March 6, 2025) and finally to sine die (April 4, 2025).
Georgia General Assembly - SB 9
A BILL to be entitled an Act to amend Part 1 of Article 3 of Chapter 12 of Title 16 of the Official Code of Georgia Annotated, relating to general provisions relative to obscenity and related offenses, so as to repeal and replace Code Section 16-12-80, relating to obscene material, distribution, and penalty; to amend Article 1 of Chapter 10 of Title 17 of the Official Code of Georgia Annotated, relating to procedure for sentencing and imposition of punishment, so as to provide for sentencing of defendants who utilize artificial intelligence in the commission of certain crimes; to provide for related matters; to repeal conflicting laws; and for other purposes.
Ways You Can Help!
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- Understand the bills mentioned on this page
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Don Cook, vice president, legislative affairs at 404-504-2935.