2025-2026 Regular Session
HB1199
Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law
A BILL to be entitled an Act to amend Code Section 48-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding revenue and taxation, so as to revise the definition of the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" to incorporate certain provisions of the federal law into Georgia law; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Legislative progress
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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.
Recorded floor votes
6 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.
February 20, 2026 · House
Passage: House Vote #539
Passed ⭐ Substantive final action
106 yea–54 nay · 8 not voting · 9 absent
March 12, 2026 · Senate
Motion To Engross: Senate Vote #707
Passed
27 yea–18 nay · 5 not voting · 5 absent
March 12, 2026 · Senate
Motion To Engross: Senate Vote #708
Passed
29 yea–18 nay · 3 not voting · 5 absent
March 12, 2026 · Senate
Passage By Substitute: Senate Vote #714
Passed ⭐ Substantive final action
31 yea–18 nay · 2 not voting · 4 absent
March 18, 2026 · House
Agree To Senate Sub As House Amend: House Vote #721
Passed ⭐ Substantive final action
163 yea–4 nay · 2 not voting · 7 absent
March 19, 2026 · Senate
Agree To House Amendment To Senate Substitute: Senate Vote #757
Passed ⭐ Substantive final action
51 yea–0 nay · 3 absent
Committee referrals
February 24, 2026 · Senate
Rules
February 6, 2026 · House
Ways and Means
Instrument history
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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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State Effective Date 2026-03-20
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State Act 375
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House House Date Signed by Governor
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House House Sent to Governor
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Senate Senate Transmitted House
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Senate Senate Agreed House Amend or Sub
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House House Immediately Transmitted to Senate
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House House Agreed Senate Amend or Sub As Amended
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Senate Senate Passed/Adopted By Substitute
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Senate Senate Third Read
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Senate Senate Engrossed
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Senate Senate Committee Favorably Reported By Substitute
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Senate Senate Recommitted
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Senate Senate Read Second Time
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Senate Senate Committee Favorably Reported By Substitute
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Senate Senate Read and Referred
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House House Passed/Adopted By Substitute View roll call
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House House Third Readers
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House House Committee Favorably Reported
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House House Second Readers
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House House First Readers
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House House Hopper