Georgia Conformity Bill (HB 1199) Finalizes Passage and Heads for Swift Signature
Georgia’s annual Internal Revenue Code (IRC) Update / Conformity Bill (House Bill 1199) has now cleared the General Assembly following the Senate’s agreement to the House amendments, marking the final legislative step for this year’s important tax policy measure.
The legislation reflects several weeks of negotiation between the House and Senate as lawmakers worked to reconcile differing approaches to key federal conformity issues. The final version includes conformity to federal Low-Income Housing Tax Credit (LIHTC) provisions with a $100 million cap, while not conforming at this time to federal provisions related to tips and overtime compensation. Legislative leaders have indicated that policy discussions around tips and overtime are expected to continue through separate legislation.
In addition to conformity-related provisions, the final bill includes a temporary 60-day suspension of the state tax on gasoline, a policy decision aimed at providing near-term economic relief and reflecting broader fiscal considerations during the final weeks of the legislative session.
With both chambers now aligned, HB 1199 is headed to the Governor’s desk for consideration. Governor Brian Kemp has signaled his willingness to consider this legislation, allowing the provisions — including the gas tax suspension — to take effect as soon as possible. This timing is particularly significant given that filing season is already underway and taxpayers, practitioners, and administrators are seeking clarity on Georgia’s treatment of recent federal tax changes.
Annual conformity legislation remains one of the most important tax policy actions taken by the General Assembly each year. Timely enactment helps ensure that Georgia’s tax framework remains administrable, predictable, and aligned with federal law where policymakers determine conformity is appropriate. For CPAs and their clients, this clarity is critical for compliance, planning, and accurate reporting.
The Georgia Society of CPAs has remained actively engaged throughout the legislative process, working closely with bill sponsors, legislative leadership, and key stakeholders to support a conformity framework that is practical and responsive to the needs of the profession.
GSCPA will continue to monitor implementation and provide updates to members as the bill is signed into law and the Georgia Department of Revenue begins issuing related guidance.
Prior Updates to Internal Revenue Code (IRC) Update / Conformity Bill (House Bill 1199)
IRC Conformity Summary - Update March, 6 2026
Georgia IRC Update / Conformity Bill (HB 1199) Advances Following Senate Passage by Substitute- March 12, 2026
Stay Informed
Lastly, for more on legislation and representation or to locate your local representatives, visit www.gscpa.org. If there are any questions on the above information, contact Don Cook, vice president, legislative affairs at 404-504-2935 or dcook@gscpa.org.