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GA HB271

Revenue and taxation; definitions; change certain provisions


summary

Introduced
02/05/2025
In Committee
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Chapter 1 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions regarding revenue and taxation, so as to change certain provisions regarding definitions; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends the Georgia state tax code by updating the definition of "agency" in Chapter 1 of Title 48. Specifically, the bill revises the existing definition to mean "any department, commission, institution, office, or officer of this state." While the change appears minor, it provides a clear and comprehensive definition of what constitutes an agency for the purposes of revenue and taxation law. The bill will become effective either upon the Governor's approval or by automatically becoming law if not explicitly vetoed. Additionally, the bill includes a standard provision that repeals any existing laws that may conflict with its provisions, which is a common practice to ensure legal clarity and prevent potential contradictions in state statutes.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

House Second Readers (on 02/10/2025)

bill text


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