April 9, 2026 – Post-Sine Die Edition

As the Pulitzer Prize-winning Southern journalist and author once wrote, "It's all over but the shoutin'" – but nothing could be further from the truth. The 2026 Legislative Session came to a dramatic close in the early hours of Friday, April 3, around 1 a.m. Lobbyists and lawmakers alike are still sifting through a flurry of amendments, zombie bills, and Christmas tree legislation born out of Day 39.5 – the legislative workday on April 1 – and Day 40, as senators and state representatives scrambled to push their bills across the finish line before the session expired.

Now, Governor Brian Kemp and his team face the formidable task of doing the same –  carefully reviewing each measure to determine what will be signed into law or vetoed before his 40-day deadline of Tuesday, May 12. We will publish again once the Governor is finished with his work. Also, we will include the results of our Government Affairs Committee Candidate Survey for state House and Senate races as well as Cobb Commission Seats 1 and 3.

Make sure you join us for our annual Legislative Wrap Up luncheon presented by Metro ATL Ambulance on Wednesday, May 6. Seats are going fast, so don’t delay registering. Click here to ensure you get a front row seat to hear from our House and Senate members about the 2026 session.

In This Issue:

• Sine Die Update, Part II
  • The Big Budget
  • Senate vs. House Priorities
  • Final Passage vs. Final Failure
• Congressman-elect for District 14
• Point of Personal Privilege
   

Sine Die, Part II:

FY 27 Budget Passage

As we have previously noted, the one constitutional duty that the Georgia General Assembly has to pass is the state’s budget. HB 974, the FY27 Budget, finally passed both chambers late in the evening of Sine Die. The FY 2027 revenue estimate is set at $38.5 billion, an increase of 1.95 percent - $738 million – over the FY26 original budget. The House Budget and Research published its budget highlight document which emphasizes its prioritization of early childhood literacy, the foster care system, services to Georgians with intellectual or developmental disabilities, the state’s health insurance plan, and cost-of-living adjustments to retired state employees. A few items of interest for members of the Cobb Chamber include:

• For transportation, there is an increase of $166 million over the original FY 2026 budget including an additional $106.6 million for the Capital Construction program for constructions projects, $36.4 million for Routine Maintenance for increased maintenance costs, and $13.6 million for Local Maintenance and Improvement Grants for local resurfacing projects.
• The General Assembly provides an additional $10 million in Airport Aid to bring the base to nearly $40 million. The list of state-funded airport aid requests is currently over $96 million.
• The FY 2027 budget includes $1 million in Rail for targeted freight congestion relief along key intermodal corridors impacting inland ports.
• An increase of $200,000 to the Georgia Council for the Arts for community art grants, bringing the total amount available for grants to $1.2 million, and $62,000 in additional funding for Georgia Humanities to increase grants, preserve Georgia history, and enhance engagement with K-12 students.
• Provide funds to establish the Georgia Foster Care Scholarship pursuant to SB 85: $2,500,000.
• Increase funds for mental health support grants by $1.3 million and increases social worker grants by $1.6 million.
• Technology and Career Education program: $1.6 million for high-demand equipment and heavy equipment grants for new and expanding technical education labs and $1 million for an artificial intelligence and coding literacy program.
• Fully funds the Quality Basic Education (QBE) program, totaling $14.9 billion in state funds. It includes $11.7 million to provide for enrollment changes and training and experience, $40.3 million for growth in the State Commission Charter School supplements, $500,000 to begin planning the next State Completion Special School in middle Georgia, and an additional $5.5 million for the Special Needs Scholarship.
• QBE Program: Increase funds to begin implementation of literacy coaches in schools with students in grades K-3 per HB 1193 at $70,416,120 and $18.4 million to realign Regional Education Service Agencies (RESA)-based literacy coaches to align with the purpose set forth in the ‘Georgia Early Literacy Act of 2026.’
• Non QBE Basic Education Formula Grant: add $339,082 to increase the formula for Residential Treatment Facility schools
• Non QBE Basic Education Formula Grant: Increase funds to provide one-time grants to school systems to purchase vision and auditory screening equipment: $2,700,000.
• Georgia Board of Health Care Workforce: Graduate Medical Education: funded 124 new residency slots at $2,843,558.
• Georgia Board of Health Care Workforce: Healthcare Education Programs: increase of funds for medical student capitation for 380 certified Georgia residents at PCOM at $2,417,940.
• The Georgia Research Alliance (GRA) is a nonprofit, public-private partnership that helps recruit Eminent Scholars to Georgia universities. The budget includes $3.6 million in additional funds for existing member institutions and to expand GRA membership to Kennesaw State University and Georgia Southern University and $2 million as one-time, state matching funds for two new Eminent Scholar endowments. Additionally, $15.7 million is provided in capital funds for specialty lab equipment and infrastructure to support Georgia’s research talent. 

This list just skims the surface of what was included in the final budget, which the Governor can line-item veto portions if he decides by Tuesday, May 12. For a full list of the agrees and disagreements by the Conference Committee, click here.
 

Senate vs. House Priorities: Income Tax and Property Tax Legislation

Affordability has been a hot button issue for both the House and Senate since the beginning of the interim period between the 2025 Legislative Session and the 2026 Legislative Session. Each chamber took a different approach to the issue with the House prioritizing the creation of legislation aimed at lowering property taxes for individuals, and the Senate looking at the potential elimination of the state personal income tax. The Senate’s approach began with the creation of the Senate Study Committee on Eliminating Georgia’s Income Tax, which met on multiple occasions throughout the interim and provided a list of recommended legislative actions.

Senate: Income Tax Reduction

In the early weeks of the 2026 session, Appropriations Chairman Blake Tillery dropped two bills related to this idea: SB 476 and SB 477. Both had the goal of eliminating Georgia’s income tax, and SB 476 included language explaining how they intended to do so by also eliminating many of the business tax credits used by Georgia businesses. Ultimately, these bills passed out of the Senate and stayed in the House Ways and Means Committee for the remainder of the year while the House continued to work on their approach of property tax reform, holding the legislation until both chambers could come to an agreement on how each priority would pass through.

As often happens on Day 40 during the legislative session, at around 6:30 PM prior to Sine Die, the House amended a bill, HB 463, to include the Senate’s priority of lowering the state income tax rate and eliminating various business tax credits. The following explains the new version of HB 463 that was passed through the House and Senate. This legislation now sits on the Governor’s desk waiting for his signature or veto.

• Lowers Georgia’s personal income tax from 5.19% to 4.99% starting in tax year 2026 and schedules the rate to drop by 0.125% each year after until it reaches 3.99%.
• Raises the dependent deduction from $4,000 to $5,000 per dependent and schedules the deduction to increase by $125 each year until it reaches $6,000.
• Increases standard deduction amounts.
  • Married filing jointly: From $24,000 to $30,000
  • Single/Head of Household: From $12,000 to $15,000
  • Deductions are scheduled to increase annually to $750 per year for joint filers up to $36,000, and $375 per year for single filers up to $18,000.
• For tax years 2026 – 2028, the bill excludes up to $1,750 of tips received and qualified overtime pay for hourly full-time employees from state income tax.
• Establishes the Taxpayer Relief Fund as a designation for surplus funds used for tax relief.
• Repeals the following tax credits and exemptions:
  • Tax credits for eligible teleworking expenses
  • Tax credits for personal protective equipment manufacturers
  • Tax credits for manufacturers of medical equipment and supplies, pharmaceuticals, and medicine
  • Tax credits for base year port traffic increases
  • Tax credits for employers with base year port traffic increases
  • Tax credits for alternative fuel, low-emission and zero emission vehicles and electric vehicle chargers
  • Tax credits for businesses headquartered in state and full-time jobs
  • Tax credits for businesses engaged in manufacturing cigarettes for exportation
  • Tax credits for business enterprises that purchase or lease a motor vehicle to provide transportation for employees
  • Ends issuance of new sales tax exemption certificates for machinery and equipment used to reduce air or water pollution

Here is how the Cobb Legislative Delegation voted on this measure:

House: Property Tax Reduction

After the House agreed to the language included in HB 463 and then sent the bill back to the Senate for final passage, many of us in the Capitol at the time expected the House to see HB 1116, the House’s property tax reform bill, pass through the Senate as a part of a compromise. However, to the shock of everyone in the building, HB 1116 did not receive passage in the Senate and failed (24-28).

After a long period of “at ease” in the House, the House came back to order and presented a new version of SB 33, previously known as the “Georgia Hemp Farming Act.” SB 33 was amended to remove the original language of the bill and replace it with certain scaled back portions of property tax reform legislation from HB 1116. SB 33, now called the “Homeownership Opportunity and Market Equalization Act of 2026,” ultimately passed out of the House and then received an agree from the Senate, and now sits on the Governor’s desk for a signature or veto. The following explains the key components of the final version of the property tax reform legislation:

• Creates the LHOST, a 1 percent sales tax, to be split between counties and cities for property tax relief for homesteaded properties. To adopt the LHOST, a Local Act is required with a following local voter referendum. The LHOST is in addition to other local sales taxes, but an alternative to the FLOST.
• Makes the floating homestead exemption established in HB 581 (2024 session) mandatory for all local governments, including cities, counties, and school systems. This exemption limits rises in taxable value of homesteaded property to an annual rate of inflation.
• As a result of the HB 581 homestead exemption, all local governments are eligible to pursue a FLOST. FLOST revenues would also be shared between cities and counties to provide general property tax relief.
• Revises the dates which a special election may be held on a local government's increase in revenue. This change will impact the available dates for SPLOST and TSPLOST elections.

Here is how the Cobb Legislative Delegation voted on the measure:

Potential Special Session

A lot of priorities from both the House and Senate saw final passage this year, including the Speaker’s legislation aimed at improving Georgia’s literacy rate, the Senate’s priority on income tax reform, and the House’s priority on property tax reform. However, one measure did not see final passage and might force the Governor to call a special session.

SB 214, which if passed would have begun the move from touchscreen/QR voting ballots to a hand marked paper ballot system, was passed out of the House, but did not ultimately receive final passage in the Senate. Advocates for the legislation argued that the legislation was necessary to ensure the state stays in compliance with a law passed in 2024 that banned QR codes from being used to tally ballots starting in July 1 of this year.

When asked about the possibility of a special session, Speaker John Burns stated that he would meet with Governor Kemp to gauge the possibility of a special session to resolve the issue.
 

Final Passage vs. Final Failure

Sine Die marked the conclusion of the legislative session as both the House and Senate considered an extensive list of bills on Day 40, with the final gavel falling at approximately 1:15 a.m. on Friday, April 3. While a significant amount of legislation was successfully passed this year, many bills did not receive a final vote and are therefore are officially dead.

Because the 2027 Legislative Session will begin a new legislative biennium in Georgia, any proposals that failed on Day 40 must be reintroduced as new legislation in the next session. The Cobb Chamber Advocacy Team will continue to closely monitor developments throughout the remainder of 2026 to identify both new and recurring policy ideas that may surface in the upcoming legislative session.

As always, please feel free to view the legislation we tracked under the Gold Dome this year by visiting our Relevant Legislation Tracker page on our website. 
 

Bills That Passed

The following pieces of legislation saw the light and are headed to the Governor’s desk for Governor Kemp’s signature or a potential veto.

HB 297 by Rep. Victor Anderson
Legislation which abolishes the Georgia Regional Transportation Agency (GRTA) and restructures the Atlanta Transit Link Authority (ATL) as a new Georgia Transportation Efficiency Authority (GTEA). The new board will include 8 Gubernatorial appointees, 2 Lieutenant Governor appointees, 2 House Speaker appointees, and the GDOT Commissioner. In a late arriving House amendment carried by Rep. Deborah Silcox, MARTA's sales tax sunset extension was attached to the bill.
Senate AGREED (38-14) and awaits a decision by the Governor.

HB 328 by Rep. Kasey Carpenter
Legislation which revises provisions for student scholarship organizations, including eligibility criteria for students with disabilities or military parents, and changes how scholarship funds can be distributed. It also increases the annual aggregate limits for tax credits available for certain contributions to student scholarship organizations and qualified education donations. Additionally, the bill modifies rules regarding transit sales taxes by providing that Transit SPLOST funds cannot be used for free or reduced fares for public transit services and establishing an eight-year waiting period before a failed Transit SPLOST question can be resubmitted in nonattainment areas.
Senate AGREED (30-22) and awaits a decision by the Governor.

HB 1112 by Rep. Carter Barrett
Legislation which allows merchants to round the total price of goods or services to the nearest five cents when customers pay with legal tender (cash).
House AGREED (167-2) and awaits a decision by the Governor.

HB 1277 by Rep. Matt Barton
Legislation which increases the project cost threshold for public roads or airports requiring environmental evaluations from $100 million to $200 million, and states that this threshold will be adjusted annually for inflation starting July 1, 2027. It also revises reporting requirements for the Department of Transportation regarding transportation projects and contracts, including the repeal of a limit on design-build projects. Additionally, the property value threshold for the sale of unneeded public road property is increased from $75,000 to $150,000, with annual inflation adjustments starting July 1, 2027.
House AGREED (122-50) and awaits a decision by the Governor.

HB 1344 by Rep. Matt Reeves
Legislation, titled the "Georgia Insurance Affordability and Claims Integrity Act," which aims to enhance consumer access to affordable insurance, ensure fair claims processing, and strengthen the authority of the Insurance Commissioner. It introduces various provisions related to insurance fraud, homeowner protections, timely claims processing after disasters, and the recruitment and retention of insurance companies in Georgia.
House AGREED (164-3) and awaits a decision by the Governor.

HB 1470 by Rep. Trey Kelley
Legislation which creates a cause of action for businesses and entities against claimants and their attorneys who bring unsuccessful lawsuits alleging website violations of the Americans with Disabilities Act. If such a lawsuit is dismissed or adjudicated against the claimant, the business can recover actual or statutory damages, attorney fees, and potentially treble damages if the claimant was notified of this new law and did not dismiss the action.
Senate PASSED (50-0) and awaits a decision by the Governor.

SB 447 by Sen. Clint Dixon
Legislation which revises provisions concerning the control of soil erosion and sedimentation, focusing on the denial or nonacceptance of permits. It requires local authorities to provide written reasons for permit denials, sets timeframes for decisions, and mandates fee refunds for denied permits in certain situations. The bill also introduces requirements for local governments to provide real-time status information on building permits online. The legislation excludes counties with specific airport and adjacent land ownership arrangements unless a local Act is passed to apply these provisions, which includes Cobb County.
Senate AGREED (51-2) and awaits a decision by the Governor.
 

Bills That Failed

Several bills of Cobb Chamber interest did not make it over the finish line by the end of Day 40. Since the 2025-2026 Legislative Biennium is over, these bills are officially considered dead and if the ideas associated with the bills would like to have another chance, they will have to come back as new pieces of legislation in the 2027-2028 Legislative Biennium beginning in January of next year.

HB 61 by Rep. Devan Seabaugh
Legislation, known as the "Georgia Anti-Squatting Act of 2026," which enhances magistrate court jurisdiction over unlawful squatting and creates a streamlined process for property owners to request immediate removal of squatters by law enforcement through a verified complaint.

HB 154 by Rep. Gary Richardson
Legislation, known as the "Georgia Sunshine Protection Act," which aims to make daylight saving time permanent in Georgia.

HB 377 by Rep. Rob Leverett
Legislation which revises contracting procedures for counties and municipalities when acquiring certain professional services by requiring the use of a Qualifications Based Selection process.

HB 1001 by Rep. Will Wade
Legislation which reduces the Georgia income tax rate to 4.99% for taxable years beginning on or after January 1, 2026, with potential delays based on revenue estimates and reserve funds.

HB 1027 by Rep. Victor Anderson
Legislation which allows local governments, including counties and municipalities, to enter into longer-term contracts for the sale of electric power, specifically for solar, wind, or for electric power validated by the Fulton County Superior Court. Additionally, it introduces specific contract terms for the Municipal Electric Authority of Georgia and contracting political subdivisions when dealing with "large load customers" (those with a demand of 100 megawatts or greater) to protect residential and retail customers from associated costs.

HB 1063 by Rep. Brad Thomas
Legislation which requires electric utilities to protect residential and retail electricity customers from costs associated with data center construction and operation by mandating specific contract terms and conditions for data centers with a peak annual electricity demand of 100 megawatts or greater.

HB 1263 by Rep. Eddie Lumsden
Legislation which exempts certain health care facilities, services, and equipment primarily dedicated to cancer treatment from certificate of need requirements, with specific conditions and exceptions.

HB 1274 by Rep. Matt Reeves
Legislation which regulates excess profits in private passenger automobile insurance, ensures healthcare plan coverage for ground ambulance transportation services, and strengthens obligations under life insurance policies.

HR 1527 by Rep. Lauren McDonald, III
A resolution which establishes the House Study Committee on Georgia Department of Transportation Contracting, a group of ten members of the House of Representatives appointed by the Speaker, to examine issues related to highway construction contracts.

SB 51 by Sen. Ed Setzler
Legislation which revises contracting procedures for counties and municipalities when acquiring certain professional services by requiring the use of a Qualifications Based Selection process.

SB 131 by Sen. Mike Hodges
Legislation related to business to consumer auto-renewal contracts, which allows consumers to receive a pro-rated refund when a service contract automatically renews for one year or more with a price increase of at least 50% and the consumer cancels within 30 days after the renewal.

SB 367 by Sen. Bill Cowsert
Legislation which exempts health care facilities, services, and equipment primarily or exclusively dedicated to cancer treatment from certificate of need requirements, with an exception for facilities located within 35 miles of certain existing nonprofit hospitals offering chemotherapy or radiation therapy.

SB 410 by Sen. Matt Brass
Legislation which repeals existing sales and use tax exemptions for high-technology computer equipment and data center equipment, while allowing existing exemption certificates to remain valid, and requiring new contracts between electric utilities and large load customers to include terms protecting residential and retail electricity customers from associated costs.

SB 437 by Sen. Clint Dixon
Legislation allowing homeowners to hire private professional providers to conduct building, plumbing, and electrical inspections for residential properties, potentially expediting the inspection process and reducing associated fees.

SB 476 by Sen. Blake Tillery
Legislation, known as the "Income Tax Reduction Act of 2026," which aims to reduce Georgia's personal and corporate income tax rates, increase the standard deduction for individuals, and sunset all tax credits against Georgia taxable net income by January 1, 2032. It also repeals numerous sales and use tax exemptions and modifies certain tax credits.
 

Special Election Update

On Tuesday, April 7, voters in Georgia’s 14th Congressional District elected Clay Fuller to represent the district in the District 14 Special Election. After winning a highly competitive special primary election, Fuller advanced to face Democratic nominee Shawn Harris and prevailed by a margin of 11.8 percentage points, securing the seat.

Congressman-elect Fuller will now run as the incumbent in the upcoming May 19 General Primary Election. Candidates qualified earlier in March, and if Fuller makes it out of the Primary and a likely runoff again, he will again face his opponent from the special election, Shawn Harris. Harris was the sole democrat to qualify for the Democratic primary. The following Republican candidates qualified and will be on the May 19th Republican General Primary Election for the 14th District.

• Clay Fuller (I)
• Star Black
• Reagan Box
• Beau Brown
• Eric Cunningham
• Tom Gray
• Nicky Lama
• Colton Moore
• Brian C. Stover
• Jim Tully, Jr.
   

Point of Personal Privilege

While members of the Cobb Chamber know Amanda Seals as its Executive Vice President of Advocacy and Government Relations and Coleman Loftin as Senior Manager of Government Relations as the face of legislative affairs, these two both know that it is a team sport. As Amanda always says, “teamwork makes the dream work,” and the Cobb Chamber could not be successful without these clutch players:

Cobb Chamber President and CEO Sharon Mason and COO Dana Johnson – the pair that makes this team a quad and their support is unparallel.

The Cobb Chamber Marketing Team – a huge shout out to Executive Vice President Amy Selby for always proofing our work and staying on top of the issues; Anna Goolsby for her wicked ways with html and newsletter format and design; Trey Smith for documenting GAC Day at the Capitol and Olivia Harris for upping our social media game.

Of Counsel:

Our Government Affairs Chair Ashley Jenkins, Gas South, for spearheading advocacy on behalf of the businesses community and keeping the troops informed. We are grateful for our fellow Cobb Chamber members and business advocacy partners who are government affairs professionals that tag team with us through session and throughout the year:

Michael Wall, Aarons
Tara Boockholdt, Children’s Health Care of Atlanta
Julia Ayers, Comcast
Matt Yarbrough and Carson Brown, Council for Quality Growth
Greg Teague, Croy
Kevin Petroccione and Nancy Palmer, Georgia Chamber of Commerce
Brittney Hull, Georgia Manufacturers Association
Paul Oh, Gwinnett Chamber of Commerce
Trey Paris and Chuck Clay, Freeman Mathis Decisions
Bert Reeves, Georgia Institute of Technology
Justin Damiano, The Home Depot
Casey Tanner and Andrew Allison, Kennesaw State University
Will Bradley, Lockheed Martin
Musaddaq Hassan and Leanna Brown, Metro Atlanta Chamber
Taylor Talty, Race Trac
Stephen Vault, Wellstar
 

If you have any questions about the Cobb Chamber Government Affairs Committee, the Cobb Chamber legislative priorities or advocacy in general, please reach out to Amanda Seals, Executive Vice President of Advocacy and Government Relations, or Coleman Loftin, Senior Manager, Government Affairs and Advocacy.