The Georgia General Assembly met for Legislative Days 6 through 9 from January 26 to January 29, with sessions scheduled to continue next week. Lawmakers introduced more than 100 new bills this week, covering a range of topics such as tax relief proposals and state symbols.
Governor Brian Kemp’s legislative priorities were introduced by his floor leaders in the House. One bill would grant a one-time tax credit to all Georgia taxpayers who filed returns in 2024 and 2025. The proposed rebates are $250 for single filers, $500 for married couples filing jointly, and $375 for heads of household. This bill is currently assigned to the Ways and Means Committee.
Another priority measure seeks to accelerate the reduction of the state income tax rate from 5.19 percent to 4.99 percent by 2026. This change is part of ongoing efforts to flatten Georgia’s income tax rates over several years. The bill was also sent to the Ways and Means Committee.
Speaker Jon Burns announced the HOME Act, which aims to eliminate property taxes on homesteads by 2032 while maintaining current exemptions. Local governments could opt into this plan before it becomes mandatory. The legislation proposes doubling the state homestead exemption incrementally, capping revenue growth on other properties at three percent, and offering Homeowner Tax Relief Grants averaging $500 per taxpayer. As a constitutional amendment would be required, a companion measure could put the issue before voters if passed by two-thirds of both chambers.
In the Senate, Senator Chuck Hufstetler advanced a bill mandating a statewide base-year homestead exemption without an opt-out provision for local governments or school systems—a shift from prior legislation that allowed such flexibility. This bill has moved forward to the Rules Committee.
Data center regulations were also discussed after Governor Kemp vetoed a previous effort last year that targeted sales and use tax exemptions for data centers—an exemption now set to expire in early 2032. New proposals include repealing these exemptions for future facilities while keeping existing ones until their certificates expire; moving up the sunset date on these incentives; or imposing a moratorium on new permits until March 2027. Some measures would require public reporting of water and electricity usage or codify rules ensuring data centers pay infrastructure costs.
Representative Scott Hilton introduced legislation extending last year’s Distraction-Free Education Act—which bans personal electronic devices during elementary and middle school hours—to high schools across Georgia. The proposal is under review by the Education Committee.
This summary was provided by an organization representing major Chambers of Commerce throughout metro Atlanta, collectively advocating for regional business interests and policy solutions affecting economic vitality.
