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GA SB430

GA SB430
Taxes; certain military museums qualify as destination marketing organizations and private sector nonprofit organizations; provide


summary

Introduced
01/28/2026
In Committee
02/19/2026
Crossed Over
02/24/2026
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Article 3 of Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to excise tax on rooms, lodgings, and accommodations, so as to revise the definition of tourism product development so as to specifically include military museums and related institutions; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends Georgia law to expand the definition of "tourism product development," which is relevant to excise taxes on lodging. Specifically, it adds military museums and similar institutions dedicated to preserving and interpreting the history of U.S. armed forces conflicts and service members through artifacts and memorabilia to the list of activities considered tourism product development. Previously, the law included "museums, planetariums" but this bill clarifies and specifically includes military museums, ensuring they are recognized as attractions that can improve a destination's appeal to visitors and support their experience, potentially impacting how funds are allocated for tourism promotion.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

House Second Readers (on 02/26/2026)

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