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Bill > SB448
GA SB448
GA SB448State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require
summary
Introduced
02/02/2026
02/02/2026
In Committee
02/03/2026
02/03/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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 for state income taxes, so as to require certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; to provide for definitions; to provide for inspection and enforcement; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
AI Summary
This bill requires certain senior living facilities in Georgia that receive housing tax credits to install and maintain emergency and standby power systems, defined as either a backup generator with a 96-hour fuel supply or an approved alternate power source, by January 1, 2027. These systems must ensure continuous power for essential functions like safe exits, emergency lighting, and temperature control, protecting the safety and welfare of residents who are 55 or older and may require limited assistance. The bill also mandates coordination between state revenue, fire safety, and community affairs commissioners for inspection and enforcement of these new requirements.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Senate Read and Referred (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/72707 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241074 |
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