Georgia IRC Update / Conformity Bill (HB 1199) Advances Following Senate Passage by Substitute
Georgia’s annual Internal Revenue Code (IRC) Update / Conformity Bill (House Bill 1199) reached another key milestone this week, passing the Senate by substitute with a vote of 31–18. The legislation reflects the General Assembly’s ongoing effort to evaluate recent federal tax law changes and determine how best to incorporate them into Georgia statute, providing clarity and certainty for CPAs, taxpayers, and tax administrators across the state.
HB 1199, sponsored by Rep. John Carson, CPA, remains a central legislative priority this session as lawmakers work through complex federal policy decisions. Notably, the Senate substitute differs from the version previously passed by the House on several important tax policy points.
The House-passed version conformed to federal changes related to the Low-Income Housing Tax Credit (LIHTC) but did not include conformity to federal provisions addressing tips and overtime compensation. In contrast, the Senate substitute includes conformity related to tips and overtime, while not conforming to the federal LIHTC provisions. These differences now represent key issues to be resolved as the bill moves forward.
Because the Senate adopted a substitute, HB 1199 must now return to the House of Representatives for consideration of the Senate’s changes through the formal agrees/disagrees process. This allows the originating chamber to review and respond to amendments made by the second chamber.
If the House and Senate are unable to reach agreement on the revised language, the legislation will move to a conference committee, where a small group of legislators from both chambers will work to reconcile differences and develop final bill language. Any conference committee report must then be approved by both bodies through an up-or-down vote before the bill can be sent to the Governor.
As the legislative calendar continues to narrow and attention increasingly shifts toward the final days of session, timely passage of conformity legislation remains a top priority for the Georgia Society of CPAs. GSCPA continues to engage with bill sponsors, legislative leadership, and policymakers to support a conformity framework that is practical, administrable, and provides the certainty CPAs need to effectively serve their clients.
GSCPA will continue to monitor HB 1199 closely and keep members informed as the bill progresses through the remaining stages of the legislative process.
Prior Updates to Internal Revenue Code (IRC) Update / Conformity Bill (House Bill 1199)
IRC Conformity Summary - Update March, 6 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.