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2025-2026 Regular Session

HB229

Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt from local taxes the sale or use of materials used in construction of capital outlay projects for educational purposes that were approved and funded through a constitutionally authorized education special purpose local option sales tax; to provide for conditions, limitations, and dates of applicability; 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 substitute March 25, 2026

Recorded floor votes

3 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 #142

Passed ⭐ Substantive final action

169 yea–2 nay · 2 not voting · 7 absent

View roll call

March 27, 2026 · Senate

Motion To Engross: Hb 229, Hb 583, Hb 960, Hb 1070: Senate Vote #826

Passed

31 yea–18 nay · 4 not voting · 1 absent

View roll call

March 27, 2026 · Senate

Passage By Substitute: Senate Vote #829

Passed ⭐ Substantive final action

51 yea–0 nay · 2 not voting · 1 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. Senate Senate Passed/Adopted By Substitute
  2. Senate Senate Third Read
  3. Senate Senate Engrossed
  4. Senate Senate Read Second Time
  5. Senate Senate Committee Favorably Reported By Substitute
  6. Senate Senate Read and Referred
  7. House House Passed/Adopted By Substitute View roll call
  8. House House Third Readers
  9. House House Committee Favorably Reported By Substitute
  10. House House Second Readers
  11. House House First Readers
  12. House House Hopper
Source provenance