2025-2026 Regular SessionGeorgia Legislature

HB229: Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions

Legislative Summary

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.

Demographic Impact

Overall analysis of equity impact

90% Positive
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Bill History

2/4/2025
House Hopper
House of Representatives
2/5/2025
House First Readers
House of Representatives
2/6/2025
House Second Readers
House of Representatives
2/26/2025
House Committee Favorably Reported By Substitute
House of Representatives
3/3/2025
House Third Readers
House of Representatives
3/3/2025
House Passed/Adopted By Substitute
House of Representatives
3/4/2025
Senate Read and Referred
Senate

Roll Call Votes

Passage: House Vote #142
3/3/2025
169
Yea
2
Nay
2
Not Voting
7
Absent
Result: PASSED

Status Information

Current Status
Engrossed(3/3/2025)
Chamber
Senate
Committee
Finance(Senate)

Documents

Comm Sub
Bill Text3/3/202578.2 KB
Comm Sub
Bill Text2/26/202577.8 KB
Introduced
Bill Text2/5/202574.3 KB