HB 1132 Georgia House · 2025-2026 Regular Session

Sales and use tax; exempt materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities

Summary
A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use tax, so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities; to provide for requirements; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Bill status passed both 4 of 5 stages cleared
Introduction
Feb 2026
Committee Review
Mar 2026
House Passage
Mar 2026
Senate Passage
Mar 2026
Governor
Introduced Feb 2, 2026 Last action Mar 31, 2026
Maddy AI version diff · 2 comparisons

What changed between versions

LC 44 3501S/hs LC 44 3501S/hcs · 1 edit
MINOR
The bill text was reformatted from a committee substitute introduction to a formal House Bill header, listing the specific sponsors. The substantive content regarding the sales tax exemption for affordable housing materials remains unchanged.
TECHNICAL

The document header was updated to reflect the bill's progression from a committee substitute to a formal House Bill, including the addition of sponsor names.

Floor votes · Senate Mar 31, 2026 · House Mar 6, 2026

How they voted

358
Passed · 4 other
Total votes 47
Mar 31, 2026
D Democratic18
11 Yea 5 Nay 2
61% Yea
R Republican29
24 Yea 3 Nay 2
82% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
11
Key actions
4
Committee
3
Mar 31, 2026
Upper · Passed
Senate Engrossed
upper
Mar 27, 2026
Upper · Passed
Senate Committee Favorably Reported
upper
Mar 9, 2026
Committee
Senate Read and Referred
upper
Mar 6, 2026
Lower · Passed
House Passed/Adopted By Substitute
lower
Mar 6, 2026
Lower · Passed
House Committee Favorably Reported By Substitute
lower
Feb 2, 2026
Introduced
House Hopper
lower
6 primary · 0 co-sponsors

Sponsors