Ways and Means subcommittees advance a package of tax measures; several bills pass or move forward

Subcommittees of the Georgia House Ways and Means Committee heard and advanced a series of tax and revenue bills Monday.

Conservation tax credit: Representative Chaz Cannon presented House Bill 1148 to reauthorize the Georgia Conservation Tax Credit through 2031, raise the credit to a 20–50% share of fair market value for permanent conservation easements, cap per‑taxpayer credits at $500,000 for individuals and $1,000,000 for partnerships, and set an annual aggregate cap of $30,000,000. The committee moved the substitute and the motion carried unanimously.

State tax refund: A proposal described as House Bill 1000 would provide a roughly $1.17 billion tax refund statewide, with payments structured at about $250 per individual filer, $375 for heads of household and $500 for joint filers; the committee advanced the measure unanimously.

School choice credit: Lawmakers considered HB1135 to opt Georgia into the new federal school choice tax credit program so federal credits remain in‑state. The committee passed the bill with one recorded 'no' vote.

Small business HRA credit: HB1110, a Georgia Small Business Resiliency Act, was presented as a targeted credit for small employers offering health reimbursement arrangements (roughly $200/month employer contribution) and the committee advanced it unanimously. The program sunsets at the end of 2030 and carries a statewide cap on total credits.

Assessment notice reform (passed): HB275, presented by Chairman Williamson, would standardize property assessment notices to show assessment year, current and prior values, exemptions applied and an appeal deadline. The committee adopted a technical amendment, waived the second hearing and passed the bill as amended.

Airports and ad valorem revenue: Representative Crow introduced HB1336 to require jurisdictions to dedicate at least 50% of aircraft ad valorem tax revenues to airports that generate them (excluding major commercial hubs). The measure received mixed testimony from county and airport stakeholders and remains at first hearing.

Airport exemption in Clayton County: HB942, which would narrow an 80‑year exemption for certain public property associated with Hartsfield‑Jackson Atlanta International Airport, drew competing testimony from Clayton County representatives seeking tax fairness and airport officials warning of operational impacts. The committee waived first hearing requirements and passed HB942.

Sales tax and Freeport matters: Sales tax refund bills (HB1209) and Freeport exemption adjustments for electrical utilities (HB1261) were discussed; HB1209 was advanced to the full committee with a due‑pass recommendation and HB1261 received stakeholder support in first hearing testimony.

Several items were advanced to full committee or passed by subcommittees without recorded dissent; others remain at first hearing with stakeholders and authors asked to refine technical language or provide fiscal analyses. The Ways and Means full committee briefly convened and advanced HB565 (an education tax credit extension) before adjourning.