The General Assembly was in session Monday through Thursday this week for Legislative Days 6 through 9.  The House and Senate will be back under the Gold Dome Monday through Friday next week for Legislative Days 10 through 14.  

Over 100 new bills were introduced this week for legislators to consider this session.  They included everything from measures that would provide income and property tax relief for Georgians; to a proposal to designate lemon pepper as the official state chicken wing flavor of Georgia; to a measure that seeks to rename Forsyth County’s Sawnee Mountain to ‘Trump Mountain.’  

Governor Kemp’s Tax Legislation
This week House Bill 1000 was introduced by Governor’s Floor Leader Matthew Gambill (R-Cartersville).   The bill, which is a legislative priority for Governor Brian Kemp, would provide for a one-time tax credit for all Georgia taxpayers who filed returns in 2024 and 2025.  Single taxpayers would receive $250, married taxpayers filing jointly would receive $500, and taxpayers filing as heads of household would receive a $375 tax rebate.   The measure has been assigned to the Ways and Means Committee for consideration. 

House Bill 1001, which is also a legislative priority for Governor Kemp, would accelerate the reduction in the state income tax from 5.19 percent to 4.99 percent for 2026.   As part of previously passed legislation that also flattened Georgia’s state income tax, the state income tax rate was in the process of decreasing 0.1 percent each year until it reached 4.99 percent.    The measure, which was introduced this week by Governor’s Floor Leader Will Wade (R-Dawsonville), has been assigned to the Ways and Means Committee for consideration.

Property Tax Relief
This week, Speaker Jon Burns (R-Newington) announced one of his legislative priorities for the session, the Georgia Home Ownership and Market Equalization, or ‘HOME’ Act.  The measure would eliminate property taxes on homesteads by 2032, while keeping currently implemented property tax exemptions intact.  Local governments would be able to opt in to the proposal at any time before the mandate takes effect.  The legislation would also double the state homestead exemption incrementally, limit revenue growth on other properties to 3 percent, and provide Homeowner Tax Relief Grants averaging $500 to taxpayers.  Because the bill would require amending Georgia’s Constitution, the companion measure, House Resolution 1114, would pose a ballot referendum question to Georgia’s voters if approved by two-thirds of both the House and the Senate. 

The Senate has also indicated they are interested in addressing property taxes this session.  This week the Senate Finance Committee approved Senate Bill 382 by Senator Chuck Hufstetler (R-Rome).  The measure would mandate the statewide base-year homestead exemption for all local governments and streamline the process for calling a referendum on special district option sales and use tax.  While House Bill 581 (2024) allowed an opt-out for local governments, which over 300 entities utilized, Senate Bill 382 would not allow local governments or school systems to opt out.  The measure, which is a priority bill for the Senate Majority Caucus this session, has now advanced to the Rules Committee, where it is eligible for selection for floor action. 

Data Centers
Data centers have become a major topic of conversation under the Gold Dome over the last several years.  In 2024, Governor Kemp vetoed a measure that would have paused a sales and use tax exemption that data centers currently receive.  The tax exemption is set to sunset at the beginning of 2032.  

Senate Bill 410, introduced earlier this session by Senate Rules Committee Chairman Matt Brass (R-Newnan), would repeal the data center tax exemption for any new facilities.  Under the legislation, the 2032 sunset date would still apply to data centers that have already secured their certificates of exemption prior to the bill’s effective date.  The measure received a hearing in the Senate Finance Committee this week, but no vote. 

Another bill introduced this session, Senate Bill 408 by Senator Nan Orrock (D-Atlanta), seeks to push the sunset date for the tax exemption up from January 1, 2032 to January 1, 2027.   House Bill 1012, introduced this week by Representative Ruwa Romman (D-Duluth), would establish a moratorium on the issuance of a permit, license, or certificate for the constitution or development of a data center between the date the bill is signed into law through March 1, 2027.  Both measures have bipartisan bill signers.  

Other active bills dealing with data centers would require data centers to publicly report their water and electricity usage and codify a 2025 Public Service Commission ruling that ensures that data centers pay for their own infrastructure.  

High School Cell Phone Ban
A measure introduced by Representative Scott Hilton (R-Peachtree Corners) this week seeks to expand the Distraction-Free Education Act to high schools in Georgia.  A bill passed last session requires all public elementary and middle schools to implement a ban on cell phones and other personal electronic devices for the entirety of the school day.  House Bill 1009 would apply the same electronic device ban to public school students in grades nine through twelve.  The measure has been assigned to the Education Committee for consideration. 


This weekly Legislative Update report is courtesy of the Regional Business Coalition of Metropolitan Atlanta (RBC), an organization of over a dozen of the largest and most active Chambers of Commerce throughout the metro Atlanta region. RBC member chambers represent over 15,000 member companies who employ millions of metro Atlanta residents. The RBC’s primary goal is to represent the interests of RBC Chamber members on regional public policy issues impacting our transportation, water and air quality and to advocate for solutions that improve metro Atlanta’s quality of life and economic vitality.