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Bill > HB1214
GA HB1214
GA HB1214Sales and use tax; new special purpose local option sales tax dedicated to certain healthcare purposes; provide
summary
Introduced
02/05/2026
02/05/2026
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 certain 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 local option sales tax, capped at 1 percent, that can be dedicated to specific healthcare purposes within a county or municipality. This tax, referred to as a "special purpose local option sales tax" (SPLOST), would require voter approval through a referendum and can be imposed for a maximum of five years at a time, with the possibility of renewal. The funds generated are intended for "healthcare enhancement purposes," which include capital projects for hospitals, covering bad debt, indigent care, and other shortfalls in providing community healthcare services. Hospitals are defined to include nonprofit entities, those operated by hospital authorities, or nonprofit corporations formed by hospital authorities. The tax would be administered and collected by the state's commissioner of revenue, with proceeds first covering administrative costs before being distributed to the local government that imposed it. The bill also includes provisions for crediting taxes paid in other jurisdictions, exempting certain construction materials, and ensuring accountability by allowing the state to withhold funds if they are not used for the designated healthcare purposes.
Committee Categories
Budget and Finance
Sponsors (6)
James Burchett (R)*,
John Corbett (R)*,
Trey Kelley (R)*,
Angela O'Steen (R)*,
Bill Werkheiser (R)*,
Noel Williams (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/72898 |
| BillText | https://www.legis.ga.gov/api/legislation/document/20252026/241668 |
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