2025-2026 Regular SessionGeorgia Legislature

HB360: Revenue and taxation; rehabilitation of historic structures; revise tax credit

Legislative Summary

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.

Demographic Impact

Overall analysis of equity impact

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Bill History

2/10/2025
House Hopper
House of Representatives
2/11/2025
House First Readers
House of Representatives
2/12/2025
House Second Readers
House of Representatives
2/26/2025
House Committee Favorably Reported By Substitute
House of Representatives
3/6/2025
House Third Readers
House of Representatives
3/6/2025
House Passed/Adopted By Substitute
House of Representatives
3/10/2025
Senate Read and Referred
Senate
3/13/2025
Senate Committee Favorably Reported
Senate
3/18/2025
Senate Read Second Time
Senate
3/25/2025
Senate Third Read
Senate
3/25/2025
Senate Tabled
Senate
3/28/2025
Senate Taken from Table
Senate
3/28/2025
Senate Lost
Senate
3/28/2025
Senate Notice to Reconsider
Senate
3/31/2025
Senate Reconsidered
Senate
4/2/2025
Senate Tabled
Senate
4/4/2025
Senate Taken from Table
Senate
4/4/2025
Senate Reconsidered Passed/Adopted As Amended
Senate
4/4/2025
House Agreed Senate Amend or Sub
House of Representatives
4/9/2025
House Sent to Governor
House of Representatives

Amendments

Floor Amendment

Sen Floor Amend 1 AM 50 0131

4/4/2025Not Adopted

Floor Amendment

Sen Floor Amend 2

4/4/2025Not Adopted

Roll Call Votes

Agree To Senate Amendment: House Vote #443
4/4/2025
158
Yea
5
Nay
7
Not Voting
10
Absent
Result: PASSED
Passage As Amended: Senate Vote #460
4/4/2025
49
Yea
6
Nay
0
Not Voting
1
Absent
Result: PASSED
Motion For Reconsideration: Senate Vote #337
3/31/2025
51
Yea
4
Nay
1
Not Voting
0
Absent
Result: PASSED
Motion To Remove From The Table: Senate Vote #332
3/28/2025
34
Yea
17
Nay
0
Not Voting
5
Absent
Result: PASSED
Passage: Senate Vote #333
3/28/2025
26
Yea
24
Nay
1
Not Voting
5
Absent
Result: PASSED
Passage: House Vote #211
3/6/2025
168
Yea
3
Nay
6
Not Voting
3
Absent
Result: PASSED

Status Information

Current Status
Enrolled(4/9/2025)
Chamber
House of Representatives

Documents

Enrolled
Bill Text4/7/202573.9 KB
Comm Sub
Bill Text3/6/202573.6 KB
Comm Sub
Bill Text2/27/202572.2 KB
Introduced
Bill Text2/11/202572.5 KB