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2025-2026 Regular Session

HB360

Revenue and taxation; rehabilitation of historic structures; revise tax credit

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to revise a tax credit for the rehabilitation of historic structures; to authorize the credit to be claimed in the taxable year the year a certificate of occupancy is obtained for certain preapproved rehabilitations; 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 Sent to Governor April 9, 2025 Governor approved May 14, 2025 Became law May 14, 2025

Recorded floor votes

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

March 6, 2025 · House

Passage: House Vote #211

Passed ⭐ Substantive final action

168 yea–3 nay · 6 not voting · 3 absent

View roll call

March 28, 2025 · Senate

Motion To Remove From The Table: Senate Vote #332

Passed

34 yea–17 nay · 5 absent

View roll call

March 28, 2025 · Senate

Passage: Senate Vote #333

Failed ✓ Officially verified⭐ Substantive final action

26 yea–24 nay · 1 not voting · 5 absent

View roll call

March 31, 2025 · Senate

Motion For Reconsideration: Senate Vote #337

Passed

51 yea–4 nay · 1 not voting

View roll call

April 4, 2025 · House

Agree To Senate Amendment: House Vote #443

Passed ⭐ Substantive final action

158 yea–5 nay · 7 not voting · 10 absent

View roll call

April 4, 2025 · Senate

Passage As Amended: Senate Vote #460

Passed ⭐ Substantive final action

49 yea–6 nay · 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. State Effective Date 2025-07-01
  2. State Act 262
  3. House House Date Signed by Governor
  4. House House Sent to Governor
  5. House House Agreed Senate Amend or Sub
  6. Senate Senate Reconsidered Passed/Adopted As Amended View roll call
  7. Senate Senate Taken from Table
  8. Senate Senate Tabled
  9. Senate Senate Reconsidered
  10. Senate Senate Notice to Reconsider
  11. Senate Senate Lost
  12. Senate Senate Taken from Table
  13. Senate Senate Tabled
  14. Senate Senate Third Read
  15. Senate Senate Read Second Time
  16. Senate Senate Committee Favorably Reported
  17. Senate Senate Read and Referred
  18. House House Passed/Adopted By Substitute View roll call
  19. House House Third Readers
  20. House House Committee Favorably Reported By Substitute
  21. House House Second Readers
  22. House House First Readers
  23. House House Hopper
Source provenance