SB 465 Georgia Senate · 2025-2026 Regular Session

Income Taxes; business enterprises that hire illegal aliens for large-scale projects from claiming certain tax credits associated with such projects; disqualify

Summary

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 imposition, rate, computation, exemptions, and credits relative to income taxes, so as to disqualify business enterprises that hire illegal aliens for large-scale projects from claiming certain tax credits associated with such projects; to provide for related matters; to repeal conflicting laws; and for other purposes.

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Feb 2026

Senate Passage

Mar 2026

House Passage

Governor

Introduced Feb 5, 2026 Last action Mar 10, 2026

Maddy AI version diff · 1 comparison

What changed between versions

As introduced LC 59 9001 → As Passed Senate · 3 edits

MINOR

The bill was amended to clarify that businesses cannot use tax credits to offset payments beyond their actual tax liability and to establish a sunset date for the program. These changes ensure the tax credit system remains financially sound and limit the program's duration to seven years.

Scope change

The bill's scope was expanded to include a sunset provision and a cap on credit usage relative to tax liability.

TIMELINE

Added a sunset date of July 1, 2031, after which no new tax credits will be allowed, though approved applications can finish their five-year credit period.

REQUIREMENT

Clarified that businesses cannot claim tax credits in excess of their actual tax liability, restricting the ability to use credits against quarterly or monthly payments.

TECHNICAL

Added a new subsection (s) to the code to formally establish the sunset date and transition rules.

Floor votes · Senate Mar 4, 2026

How they voted

28–18

Passed · 2 other

Total votes 48

Mar 4, 2026

D Democratic19

18 Nay 1

94% Nay

R Republican29

28 Yea 1

96% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 6, 2026

Upper · Passed

Senate Passed/Adopted By Substitute

upper

Mar 4, 2026

Upper · Passed

Senate Engrossed

upper

Feb 26, 2026

Upper · Passed

Senate Committee Favorably Reported By Substitute

upper

Feb 6, 2026

Committee

Senate Read and Referred

upper

Feb 5, 2026

Introduced

Senate Hopper

upper

20 primary · 0 co-sponsors