Georgia House Bill 482

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Completed Legislative Action
Spectrum: Partisan Bill (Republican 6-0)
Status: Passed on May 1 2023 - 100% progression
Action: 2023-05-01 - Effective Date 2023-05-01
Text: Latest bill text (Enrolled) [PDF]

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.

Income tax; tax credits for establishing or relocating quality jobs; provide clarification

Rep. Steven Sainz [R]	Rep. Shaw Blackmon [R]	Rep. Bruce Williamson [R]	Rep. Will Wade [R]
Rep. Ron Stephens [R]	Sen. John Albers [R]

2023-03-14 - Senate - Passage: Senate Vote #229 (Y: 52 N: 0 NV: 2 Abs: 2) [PASS]
2023-03-14 - Senate - Motion To Engross: Hb 162, Hb 311, Hb 482, Hr 66: Senate Vote #221 (Y: 32 N: 22 NV: 2 Abs: 0) [PASS]
2023-03-06 - House - Passage: House Vote #204 (Y: 170 N: 4 NV: 2 Abs: 3) [PASS]

Date	Chamber	Action
2023-05-01		Effective Date 2023-05-01
2023-05-01		Act 68
2023-05-01	House	House Date Signed by Governor
2023-03-30	House	House Sent to Governor
2023-03-14	Senate	Senate Passed/Adopted
2023-03-14	Senate	Senate Third Read
2023-03-14	Senate	Senate Engrossed
2023-03-13	Senate	Senate Read Second Time
2023-03-09	Senate	Senate Committee Favorably Reported
2023-03-07	Senate	Senate Read and Referred
2023-03-06	House	House Passed/Adopted By Substitute
2023-03-06	House	House Third Readers
2023-03-06	House	House Withdrawn, Recommitted
2023-03-02	House	House Committee Favorably Reported
2023-02-21	House	House Second Readers
2023-02-16	House	House First Readers
2023-02-16	House	House Hopper

Type	Source
Summary	https://www.legis.ga.gov/legislation/64560
Text	https://www.legis.ga.gov/api/legislation/document/20232024/215106
Text	https://www.legis.ga.gov/api/legislation/document/20232024/217203
Text	https://www.legis.ga.gov/api/legislation/document/20232024/217225
Text	https://www.legis.ga.gov/api/legislation/document/20232024/217867
Roll Call	https://www.legis.ga.gov/legislation/64560#21225
Roll Call	https://www.legis.ga.gov/legislation/64560#21358
Roll Call	https://www.legis.ga.gov/legislation/64560#21366