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Bill > HB386


GA HB386

Back to School Relief Act; enact


summary

Introduced
02/11/2025
In Committee
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions from sales and use taxes, so as to exempt sales of clothing and school related supplies during the last weekend of July each year; to provide for a short title; to provide for a sunset date; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends Georgia's sales and use tax code to create an annual tax-free weekend for clothing and school-related supplies, specifically during the last weekend of July each year. The legislation expands an existing tax exemption by changing the specific dates from a fixed period in 2016 to a more flexible timeframe that covers the last Thursday through Sunday of July. The tax exemption applies to eligible property during this designated period, offering consumers a break on purchasing back-to-school items. The bill includes a sunset provision that will automatically repeal the tax exemption on December 31, 2028, which means the legislature would need to take action to extend the tax holiday beyond that date. By providing this temporary sales tax relief, the "Back to School Relief Act" aims to help families reduce the financial burden of preparing children for the new school year by making school supplies and clothing more affordable during this specific weekend.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

House Second Readers (on 02/13/2025)

bill text


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