GA HB 360
enactedRevenue and taxation; rehabilitation of historic structures; revise tax credit
Georgia · 2025_26 · lower
Quick answers
Did GA HB 360 pass?
Yes. GA HB 360 has been enacted into law as of 2025-07-01. Latest recorded action (2025-07-01): Effective Date
What is GA HB 360 about?
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.
Who sponsors GA HB 360?
Chuck Efstration, Ron Stephens, Todd Jones and 3 others are the primary sponsors of GA HB 360.
Description
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.
- Introduced
- 2025-02-10
- Latest action
- 2025-07-01 — Effective Date
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Chuck Efstrationprimary
- Ron Stephensprimary
- Todd Jonesprimary
- Shaw Blackmonprimary
- Bruce Williamsonprimary
- Scott Holcombprimary
Committees
Not provided by source.
Action timeline
2025-02-10
House Hopper
introduction
2025-02-11
House First Readers
reading-1
2025-02-12
House Second Readers
reading-2
2025-02-26
House Committee Favorably Reported By Substitute
committee-passage-favorable
2025-03-06
House Third Readers
reading-3
2025-03-06
House Passed/Adopted By Substitute
passage
2025-03-10
Senate Read and Referred
referral-committee
2025-03-13
Senate Committee Favorably Reported
committee-passage-favorable
2025-03-18
Senate Read Second Time
reading-2
2025-03-25
Senate Third Read
reading-3
2025-03-25
Senate Tabled
2025-03-28
Senate Taken from Table
2025-03-28
Senate Lost
failure,reading-3
2025-03-28
Senate Notice to Reconsider
2025-03-31
Senate Reconsidered
2025-04-02
Senate Tabled
2025-04-04
Senate Taken from Table
2025-04-04
Senate Reconsidered Passed/Adopted As Amended
2025-04-04
House Agreed Senate Amend or Sub
2025-04-09
House Sent to Governor
executive-receipt
2025-05-14
House Date Signed by Governor
executive-signature
2025-05-14
Act 262
executive-signature
2025-07-01
Effective Date
Versions
Documents
Votes
House Vote #211 - 2025-2026 Regular Session
2025-03-06 · pass · 168-3
Member-level votes (165)
- ADESANYA: yes
- ADEYINA: yes
- ALEXANDER: yes
- ANDERSON: yes
- AU: yes
- BAKER: yes
- BALLARD: yes
- BALLINGER: yes
- BARNES: yes
- BARRETT: yes
- BARTON: yes
- BAZEMORE: yes
- BECKLES: yes
- BELL: yes
- BENNETT: other
- BERRY: yes
- BLACKMON: yes
- BONNER: yes
- BUCKNER: yes
- BURCHETT: yes
- BURNOUGH: yes
- BURNS: other
- BYRD: no
- CAMERON: yes
- CAMP: yes
- CAMPBELL: yes
- CANNON: yes
- CARPENTER: yes
- CARSON: other
- CARTER: yes
- CHASTAIN: yes
- CHEOKAS: yes
- CLARK: yes
- CLIFTON: yes
- COOPER: yes
- CORBETT: yes
- COX: yes
- CRAWFORD: yes
- CROWE: yes
- CUMMINGS: yes
- DAVIS: yes
- DAWSON: yes
- DELOACH: yes
- DEMPSEY: yes
- DICKEY: yes
- DONATUCCI: yes
- DOUGLAS: yes
- DRAPER: yes
- DRENNER: yes
- DUBNIK: yes
- DUNAHOO: yes
- EFSTRATION: yes
- EHRHART: yes
- ERWIN: yes
- EVANS: yes
- FLEMING: yes
- FLOURNOY: yes
- FORD: yes
- FRANKLIN: yes
- FRYE: yes
- GAINES: yes
- GAMBILL: yes
- GILLIARD: yes
- GLAIZE: yes
- GREENE: yes
- GRIFFIN: yes
- GULLETT: yes
- GUNTER: yes
- HAGAN: yes
- HATCHETT: yes
- HAWKINS: yes
- HEFFNER: yes
- HENDERSON: yes
- HERRING: yes
- HILTON: yes
- HITCHENS: yes
- HOLCOMB: yes
- HOLLAND: yes
- HOLLY: yes
- HONG: yes
- HORNER: other
- HOWARD: yes
- HUDDLESTON: yes
- HUGLEY: yes
- HUTCHINSON: other
- JACKSON: yes
- JASPERSE: yes
- JENKINS: yes
- JONES: yes
- KAHAIAN: no
- KELLEY: yes
- KENDRICK: yes
- LAHOOD: yes
- LEVERETT: yes
- LEWIS-WARD: yes
- LIM: yes
- LUMSDEN: yes
- LUPTON: yes
- MARTIN: yes
- MARTINEZ: yes
- MATHIAK: yes
- MATHIS: yes
- MCCLAIN: yes
- MCCOLLUM: yes
- MCDONALD III: yes
- MCQUEEN: yes
- MEEKS: yes
- MILLER: yes
- MITCHELL: yes
- MOMTAHAN: yes
- MOORE: yes
- MYLES: yes
- NEAL: yes
- NEW: yes
- NEWTON: yes
- OKOYE: yes
- OLALEYE: yes
- OLIVER: yes
- O'STEEN: yes
- PANITCH: yes
- PARIS: yes
- PARK: yes
- PARRISH: yes
- PARSONS: yes
- PERSINGER: yes
- PETREA: other
- POWELL: yes
- PRINCE: yes
- REESE: yes
- REEVES: yes
- RHODES: yes
- RICE: yes
- RICHARDSON: yes
- RIDLEY: no
- ROBERTS: yes
- ROMMAN: yes
- SAINZ: yes
- SAMPSON: yes
- SANCHEZ: yes
- SANTOS: yes
- SCHOFIELD: yes
- SCOGGINS: yes
- SCOTT: yes
- SEABAUGH: yes
- SHARPER: yes
- SILCOX: yes
- SMITH: yes
- STEPHENS: yes
- STINSON: other
- TARVIN: yes
- TAYLOR: yes
- THOMAS: yes
- TOWNSEND: yes
- TRAN: yes
- WADE: yes
- WASHBURN: yes
- WERKHEISER: yes
- WESTBROOK: yes
- WIEDOWER: other
- WILKERSON: yes
- WILLIAMS: yes
- WILLIAMS, JR.: yes
- WILLIAMSON: yes
- WILLIS: yes
- YEARTA: yes
Senate Vote #332 - 2025-2026 Regular Session
2025-03-28 · pass · 34-17
Member-level votes (54)
- ALBERS: other
- ANAVITARTE: yes
- ANDERSON: no
- BEACH: yes
- BEARDEN: no
- BRASS: yes
- BURNS: yes
- COWSERT: yes
- DAVENPORT: no
- DIXON: yes
- DOLEZAL: no
- ECHOLS: no
- ESTEVES: yes
- GINN: yes
- GOOCH: yes
- GOODMAN: yes
- HALPERN: yes
- HARBIN: yes
- HARBISON: yes
- HARRELL: no
- HATCHETT: yes
- HICKMAN: yes
- HODGES: yes
- HUFSTETLER: no
- JACKSON: yes
- JAMES: yes
- JONES: no
- JONES II: yes
- KEMP: yes
- KENNEDY: yes
- KIRKPATRICK: yes
- LUCAS: no
- MALLOW: no
- MANGHAM: no
- MCLAURIN: yes
- MERRITT: no
- MOORE: no
- ORROCK: yes
- PARENT: yes
- PARKES: yes
- PAYNE: no
- RAHMAN: other
- RHETT: yes
- ROBERTSON: yes
- SETZLER: yes
- SIMS: other
- STILL: yes
- STRICKLAND: yes
- SUMMERS: no
- TILLERY: other
- WALKER, III: yes
- WATSON: yes
- WICKS: other
- WILLIAMS: no
Senate Vote #333 - 2025-2026 Regular Session
2025-03-28 · pass · 26-24
Member-level votes (54)
- ALBERS: other
- ANAVITARTE: no
- ANDERSON: no
- BEACH: yes
- BEARDEN: no
- BRASS: no
- BURNS: yes
- COWSERT: no
- DAVENPORT: yes
- DIXON: yes
- DOLEZAL: no
- ECHOLS: no
- ESTEVES: yes
- GINN: other
- GOOCH: yes
- GOODMAN: yes
- HALPERN: yes
- HARBIN: no
- HARBISON: no
- HARRELL: yes
- HATCHETT: yes
- HICKMAN: no
- HODGES: no
- HUFSTETLER: no
- JACKSON: yes
- JAMES: yes
- JONES: no
- JONES II: yes
- KEMP: yes
- KENNEDY: yes
- KIRKPATRICK: no
- LUCAS: no
- MALLOW: no
- MANGHAM: no
- MCLAURIN: yes
- MERRITT: yes
- MOORE: no
- ORROCK: yes
- PARENT: yes
- PARKES: yes
- PAYNE: no
- RAHMAN: other
- RHETT: yes
- ROBERTSON: no
- SETZLER: other
- SIMS: other
- STILL: yes
- STRICKLAND: no
- SUMMERS: no
- TILLERY: no
- WALKER, III: yes
- WATSON: yes
- WICKS: other
- WILLIAMS: no
Senate Vote #337 - 2025-2026 Regular Session
2025-03-31 · pass · 51-4
Member-level votes (54)
- ALBERS: yes
- ANAVITARTE: yes
- ANDERSON: yes
- BEACH: yes
- BEARDEN: yes
- BRASS: yes
- BURNS: yes
- COWSERT: other
- DAVENPORT: yes
- DIXON: yes
- DOLEZAL: yes
- ECHOLS: yes
- ESTEVES: yes
- GINN: no
- GOOCH: yes
- GOODMAN: yes
- HALPERN: yes
- HARBIN: yes
- HARBISON: yes
- HARRELL: yes
- HATCHETT: yes
- HICKMAN: yes
- HODGES: yes
- HUFSTETLER: yes
- JACKSON: yes
- JAMES: yes
- JONES: yes
- JONES II: yes
- KEMP: yes
- KENNEDY: yes
- KIRKPATRICK: yes
- LUCAS: yes
- MALLOW: yes
- MANGHAM: yes
- MCLAURIN: yes
- MERRITT: no
- MOORE: no
- ORROCK: yes
- PARENT: yes
- PARKES: yes
- PAYNE: yes
- RAHMAN: yes
- RHETT: yes
- ROBERTSON: yes
- SETZLER: yes
- SIMS: no
- STILL: yes
- STRICKLAND: yes
- SUMMERS: yes
- TILLERY: yes
- WALKER, III: yes
- WATSON: yes
- WICKS: yes
- WILLIAMS: yes
House Vote #443 - 2025-2026 Regular Session
2025-04-04 · pass · 158-5
Member-level votes (165)
- ADESANYA: yes
- ADEYINA: yes
- ALEXANDER: yes
- ANDERSON: yes
- AU: yes
- BAKER: other
- BALLARD: yes
- BALLINGER: yes
- BARNES: yes
- BARRETT: yes
- BARTON: yes
- BAZEMORE: yes
- BECKLES: yes
- BELL: yes
- BENNETT: yes
- BERRY: no
- BLACKMON: yes
- BONNER: yes
- BUCKNER: other
- BURCHETT: yes
- BURNOUGH: yes
- BURNS: other
- BYRD: no
- CAMERON: yes
- CAMP: yes
- CAMPBELL: yes
- CANNON: other
- CARPENTER: yes
- CARSON: other
- CARTER: yes
- CHASTAIN: yes
- CHEOKAS: yes
- CLARK: other
- CLIFTON: yes
- COOPER: yes
- CORBETT: yes
- COX: yes
- CRAWFORD: yes
- CROWE: yes
- CUMMINGS: yes
- DAVIS: yes
- DAWSON: yes
- DELOACH: yes
- DEMPSEY: yes
- DICKEY: yes
- DONATUCCI: yes
- DOUGLAS: yes
- DRAPER: yes
- DRENNER: yes
- DUBNIK: yes
- DUNAHOO: no
- EFSTRATION: yes
- EHRHART: other
- ERWIN: yes
- EVANS: yes
- FLEMING: yes
- FLOURNOY: other
- FORD: yes
- FRANKLIN: yes
- FRYE: yes
- GAINES: yes
- GAMBILL: yes
- GILLIARD: other
- GLAIZE: yes
- GREENE: other
- GRIFFIN: yes
- GULLETT: yes
- GUNTER: yes
- HAGAN: yes
- HATCHETT: yes
- HAWKINS: yes
- HEFFNER: yes
- HENDERSON: other
- HERRING: yes
- HILTON: yes
- HITCHENS: yes
- HOLCOMB: yes
- HOLLAND: yes
- HOLLY: yes
- HONG: yes
- HORNER: yes
- HOWARD: yes
- HUDDLESTON: yes
- HUGLEY: yes
- HUTCHINSON: other
- JACKSON: yes
- JASPERSE: yes
- JENKINS: yes
- JONES: yes
- KAHAIAN: no
- KELLEY: yes
- KENDRICK: yes
- LAHOOD: yes
- LEVERETT: yes
- LEWIS-WARD: yes
- LIM: yes
- LUMSDEN: yes
- LUPTON: yes
- MARTIN: yes
- MARTINEZ: yes
- MATHIAK: yes
- MATHIS: yes
- MCCLAIN: yes
- MCCOLLUM: yes
- MCDONALD III: yes
- MCQUEEN: yes
- MEEKS: yes
- MILLER: yes
- MITCHELL: yes
- MOMTAHAN: yes
- MOORE: yes
- MYLES: yes
- NEAL: other
- NEW: yes
- NEWTON: yes
- OKOYE: yes
- OLALEYE: yes
- OLIVER: yes
- O'STEEN: yes
- PANITCH: yes
- PARIS: yes
- PARK: yes
- PARRISH: yes
- PARSONS: yes
- PERSINGER: yes
- PETREA: yes
- POWELL: yes
- PRINCE: yes
- REESE: yes
- REEVES: yes
- RHODES: yes
- RICE: yes
- RICHARDSON: yes
- RIDLEY: other
- ROBERTS: yes
- ROMMAN: no
- SAINZ: yes
- SAMPSON: yes
- SANCHEZ: yes
- SANTOS: yes
- SCHOFIELD: yes
- SCOGGINS: yes
- SCOTT: yes
- SEABAUGH: yes
- SHARPER: yes
- SILCOX: yes
- SMITH: yes
- STEPHENS: yes
- STINSON: yes
- TARVIN: yes
- TAYLOR: yes
- THOMAS: yes
- TOWNSEND: yes
- TRAN: yes
- WADE: yes
- WASHBURN: yes
- WERKHEISER: yes
- WESTBROOK: yes
- WIEDOWER: other
- WILKERSON: yes
- WILLIAMS: yes
- WILLIAMS, JR.: yes
- WILLIAMSON: yes
- WILLIS: yes
- YEARTA: yes
Senate Vote #460 - 2025-2026 Regular Session
2025-04-04 · pass · 49-6
Member-level votes (54)
- ALBERS: no
- ANAVITARTE: yes
- ANDERSON: no
- BEACH: yes
- BEARDEN: yes
- BRASS: yes
- BURNS: yes
- COWSERT: yes
- DAVENPORT: yes
- DIXON: yes
- DOLEZAL: yes
- ECHOLS: yes
- ESTEVES: yes
- GINN: yes
- GOOCH: yes
- GOODMAN: yes
- HALPERN: yes
- HARBIN: yes
- HARBISON: yes
- HARRELL: yes
- HATCHETT: yes
- HICKMAN: yes
- HODGES: yes
- HUFSTETLER: yes
- JACKSON: yes
- JAMES: yes
- JONES: yes
- JONES II: yes
- KEMP: yes
- KENNEDY: yes
- KIRKPATRICK: yes
- LUCAS: yes
- MALLOW: yes
- MANGHAM: no
- MCLAURIN: yes
- MERRITT: yes
- MOORE: no
- ORROCK: yes
- PARENT: yes
- PARKES: yes
- PAYNE: yes
- RAHMAN: no
- RHETT: yes
- ROBERTSON: yes
- SETZLER: yes
- SIMS: yes
- STILL: yes
- STRICKLAND: yes
- SUMMERS: yes
- TILLERY: no
- WALKER, III: yes
- WATSON: yes
- WICKS: yes
- WILLIAMS: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:19:40.450420Z
Inspect retained evidence for changes recorded after evidence tracking began:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=GA&identifier=HB 360. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
See the methodology page for data sources and limitations.