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2025-2026 Regular Session

HB165

Income tax credit; business enterprises for leased motor vehicles; repeal and reserve

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal and reserve an income tax credit for business enterprises for leased motor vehicles; to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations; to repeal sales and use tax exemptions for certain admissions to view film or videotapes and the sale of certain machinery and equipment used to improve air quality; to provide for related matters; 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.

House committee substitute February 26, 2025 Senate committee reassignment January 12, 2026 Senate committee substitute March 10, 2026 Sent to Governor April 10, 2026 Governor approved May 5, 2026 Became law May 5, 2026

Recorded floor votes

4 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.

March 3, 2025 · House

Passage: House Vote #145

Passed ⭐ Substantive final action

173 yea–0 nay · 2 not voting · 5 absent

View roll call

March 19, 2026 · Senate

Motion To Engross: Senate Vote #746

Passed

32 yea–20 nay · 2 absent

View roll call

March 19, 2026 · Senate

Passage By Substitute: Senate Vote #751

Passed ⭐ Substantive final action

46 yea–0 nay · 4 not voting · 4 absent

View roll call

March 31, 2026 · House

Agree To Senate Substitute: House Vote #798

Passed ⭐ Substantive final action

166 yea–3 nay · 2 not voting · 5 absent

View roll call

Committee referrals

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.

  1. State Effective Date 2026-07-01
  2. State Act 407
  3. House House Date Signed by Governor
  4. House House Sent to Governor
  5. House House Agreed Senate Amend or Sub
  6. Senate Senate Passed/Adopted By Substitute
  7. Senate Senate Third Read
  8. Senate Senate Engrossed
  9. Senate Senate Committee Favorably Reported By Substitute
  10. Senate Senate Recommitted
  11. Senate Senate Read Second Time
  12. Senate Senate Committee Favorably Reported
  13. Senate Senate Read and Referred
  14. House House Passed/Adopted By Substitute View roll call
  15. House House Third Readers
  16. House House Committee Favorably Reported By Substitute
  17. House House Second Readers
  18. House House First Readers
  19. House House Hopper
Source provenance