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GA HB1100
GA HB1100Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide
summary
Introduced
01/29/2026
01/29/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to sales and use taxes, so as to provide for a new special purpose local option sales tax dedicated to healthcare purposes; to provide for definitions; to provide for authorization of tax and applicability; to provide for local authorization and referenda; to provide for imposition and termination of tax; to provide for administration and collection of tax; to provide for returns; to provide for distribution of tax proceeds; to provide for personal property in other jurisdictions; to prohibit taxation of products ordered and delivered outside of jurisdiction; to prohibit taxation of certain construction materials; to provide for rules and regulations; to provide for impact on other taxes; to provide for accountability and the withholding of funds by the state; to provide for related matters; to provide an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill establishes a new special purpose local option sales tax, which is a local tax that can be imposed by counties or municipalities, specifically dedicated to "healthcare enhancement purposes," meaning funds can be used for hiring and retaining healthcare providers, developing healthcare programs, purchasing or maintaining healthcare facilities and equipment, and providing medical examinations or treatments. This new tax, which can be up to 1 percent and last for a maximum of five years, requires voter approval through a referendum and will be administered and collected by the state's commissioner of revenue, with proceeds going to the local government for healthcare use, and includes provisions for accountability and the withholding of funds if they are not used as intended.
Committee Categories
Budget and Finance
Sponsors (6)
Eric Bell (D)*,
Bryce Berry (D)*,
Spencer Frye (D)*,
Sheila Jones (D)*,
Yasmin Neal (D)*,
Patty Marie Stinson (D)*,
Last Action
House Second Readers (on 02/03/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.legis.ga.gov/legislation/72616 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/240919 |
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