2026 Crossover Day Legislative Update

Business Climate 

HB 376 (Rep. Scott Hilton) – increases the yearly cap for the Historic Rehabilitation Tax Credit from $30 to $60 million. CROSSED OVER 

HB 810 (Rep. Rick Jasperse) – sets a ceiling preventing pharmacy benefit managers (PBMs) from charging above market price and sets a floor so they cannot pay pharmacies less than the cost of a drug. DID NOT CROSS 

HB 942 (Rep. Rhonda Burnough) – removes the property tax exemption on Hartsfield-Jackson Atlanta International Airport, requiring the City of Atlanta to pay ad valorem tax to Clayton County. DID NOT CROSS 

HB 1000 (Rep. Matthew Gambill) – provides a one-time state tax rebate ($250 for individual filers, $500 for joint filers) for those who filed returns for both 2024 and 2025. CROSSED OVER 

HB 1085 (Rep. Jesse Petrea) – extends the existing Jobs Tax Credit and Investment Tax Credit programs to forestry and biofuel manufacturers and allows transferability of the credits. CROSSED OVER 

HB 1115 (Rep. Derrick McCollum) – prohibits private entities from owning an interest in more than 2,000 single-family residences and creates a private right of action for individuals to sue violators. DID NOT CROSS 

HB 1116 (Rep. Shaw Blackmon) – shifts some local government funding away from property taxes toward new local sales taxes while adding voter approval requirements for certain property tax increases. CROSSED OVER 

HB 1185 (Rep. Chuck Efstration) – revises Georgia’s Corporate Code to require certain internal entity claims to be brought before the Georgia Statewide Business Court and refines the rules for shareholder derivative proceedings and record inspections. CROSSED OVER 

HB 1199 (Rep. John Carson) – incorporates certain provisions of the federal Internal Revenue Code changes into Georgia law, including those in the One Big Beautiful Bill. CROSSED OVER 

HB 1247 (Rep. Matt Reeves) – directs that courts and agency officers shall not defer to a state agency’s determinations/interpretations when interpreting Georgia’s Constitution, statutes, regulations, or other administrative policies. CROSSED OVER 

HB 1414 (Rep. Matt Reeves) – allows the creation of series LLCs, a specialized business entity comprising a “master” LLC that holds multiple, separate “series.” The assets and liabilities of each series are legally separate, allowing businesses to isolate risk. DID NOT CROSS 

HB 1470 (Rep. Trey Kelley) – creates a new cause of action for abusive litigation to address bad faith suits alleging violations of federal ADA laws relating to website access. CROSSED OVER 

HB 1476 (Rep. Soo Hong) – increases the tax credit for post-production expenditures from 20 to 30 percent in a tax year. DID NOT CROSS 

HR 1008 (Rep. Lynn Smith) – adopts changes approved by the State Water Council to restructure the appointments for regional water councils. CROSSED OVER 

HR 1114 (Rep. Shaw Blackmon) – proposes a constitutional amendment to reduce the assessable value of homestead properties from 40 percent to 10 percent over 10 years. DID NOT CROSS 

SB 341 (Sen. Blake Tillery) – prohibits financial institutions or utilities from discriminating against certain individuals and allows individuals harmed by violations of this statute to sue the service provider (De-banking). DID NOT CROSS 

SB 408 (Sen. Nan Orrock) – expedites the sunset for the co-location/hyperscale data center incentive from 2032 to 2027. DID NOT CROSS 

SB 410 (Sen. Matt Brass) – prevents new sales tax exemption certificates for data centers from being issued and requires new contracts between electric utilities and large load customers to include protections to ensure residential customers do not incur costs associated with large load customers. CROSSED OVER 

SB 463 (Sen. Greg Dolezal) – restricts businesses from owning an interest in more than 500 single-family residential rental properties and creates a private right of action against such businesses. Precludes businesses owning more than 500 homes that did not construct the homes from receiving certain income tax credits. CROSSED OVER 

SB 465 (Sen. Steve Gooch) – eliminates a company’s ability to apply the Mega Project Tax credit against payroll withholding and disqualifies a business from receiving the credit if the business hires an illegal alien and uses that employee to qualify for the tax credit. CROSSED OVER 

SB 476/House Bill 134 (Sen. Blake Tillery/Rep. Beth Camp) – lowers the individual income tax rate from 5.19% to 4.99%, significantly raises the standard deduction for taxpayers, eliminates specific income tax credits and sales tax exemptions to provide offsetting revenue starting in 2027, and sunsets all other income tax credits on December 31, 2031. CROSSED OVER 

SB 477/HB 463 (Sen. Blake Tillery/Rep. Shaw Blackmon) – lowers the individual income tax from 5.19% to 3.99% by 2028, subject to modified revenue triggers, and raises the standard deduction for taxpayers. CROSSED OVER 

SB 576 (Sen. Blake Tillery) – requires certain housing providers to provide income and expense data to the tax assessor upon request and increases property tax assessments from 40 to 100 percent for housing providers who own more than 500 single-family residential properties. DID NOT CROSS 

SR 668 (Sen. Greg Dolezal) – proposes a constitutional amendment to authorize the General Assembly and localities to create separate classes of property for ad valorem taxation for facilities which house electronic equipment primarily to process, store, or transmit digital information and data. DID NOT CROSS 

Infrastructure 

HB 638 (Rep. Deborah Silcox) – prohibits stopping or parking non-transit vehicles in dedicated transit lanes, authorizes officers to issue traffic citations, and allows automatic camera monitoring. CROSSED OVER 

HB 973 (Speaker Jon Burns) – amends the budget for the 2026 fiscal year. Includes $1.68 billion for I-75 express lanes in Clayton and Henry counties. SIGNED BY THE GOVERNOR 

HB 998 (Rep. Rob Leverett) – allows small telecom providers to opt back into rate of return regulations, and imposes a $50 million annual cap.  CROSSED OVER 

HB 1137 (Rep. Deborah Silcox) – extends MARTA’s one percent sales tax authorization period from 2057 to 2067. DID NOT CROSS 

HB 1224 (Rep. Carter Barrett) – requires affirmative consent if the cost of an automatic renewal increases by 25 percent and renews for one year or more. DID NOT CROSS 

HR 1243 (Rep. Chuck Martin) – proposes a constitutional amendment to create a dedicated fund for the next generation of Georgia’s 9-1-1 emergency systems. CROSSED OVER 

HB 1261 (Rep. David Huddleston) – provides a level 1 freeport exemption for goods in inventory for electric utilities. CROSSED OVER 

HB 1377 (Rep. John Carson) – establishes an eight-year moratorium on a TSPLOST referendum after the failure of a prior referendum. DID NOT CROSS 

SB 398 (Sen. Bo Hatchett) – creates new offenses for the misuse of generative AI to create obscene content without consent. CROSSED OVER 

SB 540 (Sen. Jason Anavitarte) – regulates conversational AI chatbots’ interactions with minors. CROSSED OVER 

Talent Development & Education 

HB 385 (Rep. Scott Holcomb) – allows students to apply unused HOPE scholarship dollars from their undergraduate education to graduate level classes at the undergraduate tuition rate. CROSSED OVER 

HB 973 (Speaker Jon Burns) – amends the budget for the 2026 fiscal year. Includes $325 million for needs-based DREAMS scholarship program and $6 million for Career Navigator system. SIGNED BY THE GOVERNOR 

HB 974 (Speaker Jon Burns) – sets the budget for the 2027 fiscal year. Includes an additional $1 million for college completion grants and an additional $5 million for ongoing costs for the Career Navigator system. NOT SUBJECT TO CROSSOVER 

HB 1193 (Rep. Chris Erwin) – places literacy coaches in every school with K-3 classes, makes kindergarten mandatory, and establishes assessments to ensure children are prepared for first grade. CROSSED OVER 

HB 1302 (Rep. Matthew Gambill) – Consolidates some of Georgia’s education and workforce development programs, designates a source office to ensure continued return on investment for all programs, and creates an accessible portal for counselors, parents, and students. CROSSED OVER 

HB 1413 (Rep. Chuck Martin) – establishes a needs-based scholarship at eligible post-secondary institutions for students who meet certain conditions. CROSSED OVER

SB 432 (Sen. Larry Walker) – extends the authorization for strategic reserve funds and the discharge of small uncollectible accounts to July 1, 2031, for institutions of the University System of Georgia and Technical College System of Georgia. CROSSED OVER 

Thriving Communities 

HB 400 (Rep. Spencer Frye) – encourages counties and municipalities to adopt housing-friendly policies through an incentive system that prioritizes access to state grants and loans. DID NOT CROSS 

HB 686 (Rep. Marcus Wiedower) – legalizes and regulates sports betting as a lottery game within the Georgia Lottery Corporation. DID NOT CROSS 

HB 812 (Rep. Mike Cheokas) – establishes new guidelines for Georgia’s building permit approval process, including requiring publicly available, real-time status updates and stricter application decision timelines from local governments. DID NOT CROSS 

HB 973 (Speaker Jon Burns) – amends the budget for the 2026 fiscal year. Includes $45 million for the State Housing Trust Fund, $5 million for infrastructure and security costs related to the 2028 Super Bowl, and $409 million for a new state mental health hospital. SIGNED BY THE GOVERNOR 

HB 1077 (Rep. Noel Williams) – extends the sales tax exemption on tickets for fine arts performances and museums to 2032. CROSSED OVER 

HB 1240 (Rep. Chuck Martin) – establishes that the 10% ad valorem tax digest limit for tax allocation districts also applies to the extension of existing tax allocation districts. DID NOT CROSS 

HB 1396 (Rep. Chuck Efstration) – requires that privately-funded organizations providing services to the homeless in Fulton County participate in the Georgia Homeless Management Information System. CROSSED OVER 

HR 450 (Rep. Marcus Wiedower) – proposes a constitutional amendment to legalize sports betting and for its proceeds to fund pre-k, HOPE scholarships, and gambling addiction services. DID NOT CROSS

SB 437 (Sen. Clint Dixon) – shortens the timeline for local governments to respond to zoning requests and authorizes certain home inspections. CROSSED OVER

SB 447 (Sen. Clint Dixon) – creates new requirements for building permit processes, including an application decision deadline of 45 days, a real-time status tracker, criteria, and denial explanations. CROSSED OVER 

SB 522 (Sen. Drew Echols) – establishes a $5.00 per day charge on rental cars with the intent to use 20 percent of the revenue for tourism purposes. DID NOT CROSS