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2025-2026 Regular Session

SB141

Revenue and Taxation; the appeal and protest period from 30 days to 45 days for tax assessments; extend

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 extend the appeal and protest period from 30 days to 45 days for tax assessments; to clarify final determination language for federal income tax adjustments; 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.

Senate committee substitute February 20, 2025 House committee substitute March 13, 2025 Sent to Governor April 7, 2025 Governor approved May 14, 2025 Became law May 14, 2025

Recorded floor votes

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

February 27, 2025 · Senate

Motion To Engross: Senate Vote #99

Passed

29 yea–21 nay · 3 not voting · 3 absent

View roll call

February 27, 2025 · Senate

Passage By Substitute: Senate Vote #103

Passed ⭐ Substantive final action

51 yea–0 nay · 1 not voting · 4 absent

View roll call

March 31, 2025 · House

Passage: House Vote #343

Passed ⭐ Substantive final action

166 yea–0 nay · 9 not voting · 5 absent

View roll call

March 31, 2025 · Senate

Agree To House Substitute: Senate Vote #369

Passed ⭐ Substantive final action

47 yea–6 nay · 1 not voting · 2 absent

View roll call

Committee referrals

February 12, 2025 · Senate

Finance

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 290
  3. Senate Senate Date Signed by Governor
  4. Senate Senate Sent to Governor
  5. Senate Senate Agreed House Amend or Sub
  6. House House Passed/Adopted By Substitute View roll call
  7. House House Third Readers
  8. House House Committee Favorably Reported By Substitute
  9. House House Second Readers
  10. House House First Readers
  11. Senate Senate Passed/Adopted By Substitute
  12. Senate Senate Third Read
  13. Senate Senate Engrossed
  14. Senate Senate Read Second Time
  15. Senate Senate Committee Favorably Reported By Substitute
  16. Senate Senate Read and Referred
  17. Senate Senate Hopper
Source provenance