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2025-2026 Regular Session

HB425

Revenue and taxation; purchase of an emergency power generator to convenience stores and grocery stores; provide 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 imposition, rate, computation, exemptions, and credits, so as to provide for a tax credit for the purchase of an emergency power generator and related components to convenience stores and grocery stores; to provide for taxpayer certification of tax credits; to provide for sunsets of the tax credit and carry-forward period; to provide for applicability; to provide for pursuit of remedies; to provide for rules and regulations; to provide for definitions; to provide for legislative findings; 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

Recorded floor votes

1 roll call 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 #195

Passed ⭐ Substantive final action

171 yea–2 nay · 4 not voting · 3 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 Read and Referred
  2. House House Passed/Adopted By Substitute View roll call
  3. House House Third Readers
  4. House House Committee Favorably Reported By Substitute
  5. House House Second Readers
  6. House House First Readers
  7. House House Hopper
Source provenance