New Georgia Laws Taking Effect January 1, 2026
What Georgia CPAs Should Know
A number of Georgia laws enacted during the 2025 legislative session take effect January 1. While many are not directly tax-related, several have compliance, advisory, or planning implications for CPA firms and their clients. Highlights are summarized below. Georgia Courts Access and Consumer Protection Act
This legislation establishes a regulatory framework for litigation financing, where third parties provide funding to plaintiffs in exchange for a share of a settlement or judgment. The Act requires registration of litigation financing entities, prohibits foreign governments or foreign institutions from engaging in the practice, and imposes consumer protection standards governing litigation financing agreements. CPAs advising businesses, investors, or plaintiffs should be aware of these new compliance requirements.
HB 148 – Public Accountancy Act of 2025
This landmark legislation modernizes Georgia’s CPA licensure pathway by authorizing alternative education and experience options for CPA candidates. The law is designed to expand the CPA pipeline while maintaining professional standards and will be of particular interest to firms involved in recruiting, mentoring, and workforce planning.
SB 199 – Campaigns and Ethics
This bill revises provisions governing political campaigns and the State Ethics Commission. Notably, it restricts the Commission from initiating investigations into candidates within 60 days of an election and makes several adjustments to campaign finance reporting and regulatory processes. CPAs providing services to political organizations, candidates, or PACs should review these changes carefully.
HB 584 – Behavioral Health Program Oversight
Authority over certain drug abuse treatment, mental health, and community living arrangement programs is transferred from the Department of Community Health to the Department of Behavioral Health and Developmental Disabilities. The bill also imposes mandatory reporting requirements related to abuse or exploitation of residents. Nonprofit organizations and providers may need to adjust compliance and reporting processes.
HB 208 and SB 291 – Specialty License Plates
HB 208 authorizes several new specialty license plates and provides for up to two free plates for disabled veterans. SB 291 separately establishes a specialty license plate featuring the American flag and the words “America First.” These changes are primarily administrative but may be relevant for clients involved in specialty plate sponsorships or related fundraising activities.
HB 567 – Teledentistry
This law authorizes and regulates the practice of teledentistry under the Georgia Board of Dentistry. CPAs advising dental practices should consider potential impacts on practice structure, reimbursement, and technology investments.
SB 112 – HVAC Warranties
Requires that certain HVAC warranties transfer automatically to a new owner following the sale of a property. This change may affect real estate transactions, disclosures, and related client advisory work.
HB 351 – Solid Waste Regulation
Revises solid waste permitting by shifting certain regulatory authority away from the Board of Natural Resources and requiring written verification of compliance with local zoning and land-use rules. Clients in construction, waste management, or development should be alerted to these changes.
HB 551 – Temporary Motor Vehicle Operating Permits
Substantially revises the process for issuing temporary operating permits during vehicle registration. While largely procedural, this may affect dealerships and fleet operators.
HB 197 – Health Insurance Utilization Review
Clarifies the obligations of health insurance review agents when questioning the medical necessity of care, including required efforts to contact providers. CPAs working with healthcare clients should be aware of potential administrative and compliance implications.
HB 179 – Digital Court Recordings
Permits certain court proceedings to be digitally recorded for later transcription instead of requiring real-time transcription. This may reduce costs for litigants and affect court-related expenses.
SB 35 – Residential Property Insurance Notices
Extends the minimum notice period for nonrenewal of certain residential property insurance policies from 30 to 60 days. CPAs advising property owners or insurers should take note.
HB 133 – Film Tax Credits
Makes changes to the administration of Georgia’s film tax credits by authorizing the Department of Economic Development to implement an application process and collect reasonable fees. It also requires production companies to pay court costs if an appeal of a denied credit is unsuccessful. This is particularly relevant for CPAs serving clients in the entertainment industry.
SB 201 (Partial) – Disaster Repair Protections
While most provisions took effect earlier, a section effective January 1 amends OCGA §33-6-5 to prohibit insurers from selling homeowners policies that allow assignment of proceeds to contractors within one year of a natural disaster. This change affects insurance practices and disaster-related repairs.
Tax Law Changes Beginning January 1, 2026
(Applicable to Taxable Years Beginning January 1, 2026)
Although already enacted, the following tax changes apply to future taxable years and should be considered in longer-term planning:
- HB 129 – Renews a tax credit for postproduction companies and revises the qualifications for bona fide conservation use property.
- HB 266 – Increases the income tax exemption for military retirement benefits for individuals under age 65 and expands and extends the tax credit for contributions to qualified law enforcement foundations through December 31, 2031.
- HB 511 – Authorizes catastrophe savings accounts, allowing taxpayers to set aside funds—subject to limits tied to insurance deductibles—for disaster-related expenses.
- HB 144 – Expands the preceptorship rotation tax credit to include licensed dentists, increases the credit amount, and extends the sunset date to December 31, 2030.
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.