summary
Introduced
02/05/2026
02/05/2026
In Committee
Crossed Over
Passed
Dead
04/02/2026
04/02/2026
Introduced Session
2025-2026 Regular Session
Bill Summary
AN ACT To amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to impose an excise tax upon certain proceeds of judgments and settlements intended for the abatement, removal, and remediation of PFAS contamination of land but unused for that purpose; to provide for exceptions; to provide for notice of receipt of damages, filing of returns and payment, and credits; to provide for rules and regulations; to provide for definitions; to provide for a short title; to provide for legislative findings; to provide for notice of excise tax and tax credit to putative PFAS tortfeasors; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
AI Summary
This bill, titled the "PFAS Removal and Remediation Promotion Act," establishes a new excise tax in Georgia on certain damages received by landowners for PFAS (Perfluoroalkyl and polyfluoroalkyl substances) contamination. PFAS are persistent chemicals found in the environment that have been linked to health risks. The bill aims to ensure that money awarded for the cleanup, removal, and remediation of PFAS contamination is actually used for those purposes. If a landowner receives damages specifically for PFAS abatement, removal, and remediation but does not use the funds for those activities, a 50 percent excise tax will be imposed on those "taxable PFAS damages." However, this tax does not apply to damages awarded for other issues like the diminished value of land, loss of use, or bodily injury. Landowners are required to notify the state within 30 days of receiving such damages and will pay the tax three years after receiving the funds. They can receive a credit against the tax for 50 percent of the funds they actually spend on PFAS cleanup or 50 percent of funds placed into an irrevocable trust for cleanup. Additionally, anyone suing a "putative PFAS tortfeasor" (someone alleged to be responsible for PFAS contamination) must notify them about this new tax and credit system. This law will take effect on January 1, 2027.
Committee Categories
Budget and Finance
Sponsors (6)
Matt Barton (R)*,
Chas Cannon (R)*,
Kasey Carpenter (R)*,
John LaHood (R)*,
Tyler Smith (R)*,
Ron Stephens (R)*,
Last Action
House Second Readers (on 02/09/2026)
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/72888 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241652 |
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