May 14, 2026

Rumors ran rampant during the 40 days Governor Kemp had to review the mound of legislation sent to his desk by the Georgia General Assembly -- including the $38.5 billion budget -- as to what would be signed and what would be vetoed. While the Governor paced his bill signings in the weeks leading up to the May 12 deadline, the final two days brought a flurry of activity, culminating in 15 pages of budget line-item vetoes, agency instructions on budget redirects, and a list of both bill and budget vetoes.

Reflecting on his eight years in office, Governor Kemp made clear he had no intention of leaving the state in a budget deficit. Cutting approximately $300 million from the FY 2027 budget, he described the reductions as a partial offset for the $1.3 billion hole created by income tax cut legislation he signed the day prior.

"We've got a hole in the budget that we've got to fix," Kemp said. "(State lawmakers) may not really like that so much, but for the members who get reelected, who come back next year, when they're dealing with the '27 budget, they'll be thanking us for doing this." We do hope so, Governor.

Keep reading to find out what the Governor signed, what he vetoed, and what else is happening in local, state, and federal politics that impacts Cobb Chamber members.

In This Issue:

• Local Updates – Revenue and SPLOST Renewal
• The Final Chapter on the 2026 Sessions – Vetoes and Signed Bills
• But wait! There’s More! Special Session Called
• Looking to the Federal Level – Heading to the Hill in September
  
  

AT THE LOCAL LEVEL

Truist Park and The Battery: Delivering for Cobb County

Truist Park and The Battery Atlanta is now one of the most positive financial stories in Cobb County – and one the Cobb Chamber championed from the very beginning. From publicly advocating for the project to urging commissioners to approve the framework agreement and land entitlement, and working directly with the Braves organization in every phase, the Cobb Chamber and SelectCobb was and still is at the table. Which is why we are very happy to share the latest economic development figures from the county and the Braves that were delivered at the May 12 Board of Commissioners Meeting.

Deputy County Manager Bill Volckmann updated commissioners with numbers that continue to improve year over year – and the news is good for residents of Cobb.

When the county committed $300 million toward the new Braves stadium back in 2013, projections called for roughly $6.4 million annually out of the general fund to help cover the debt. Not only is the county not drawing from the general fund – it's putting money back in. In 2025, that net positive reached $3.18 million when including property taxes paid by the Braves organization.

The development within The Battery tells an equally exciting growth story. The taxable value of surrounding property has gone from roughly $5 million across four parcels in 2014 to $644 million across 60 parcels in 2025. Combined property and sales tax revenue from the development totaled nearly $40 million last year alone, benefiting the county, the Cobb County School District, and the state.

Braves Development Company President Mike Plant shared with the BOC that 71% of The Battery’s roughly 9 million annual visitors come from outside Cobb County and 20% of that figure are coming from out of state; meaning that tax impact isn't simply recirculating local dollars. Next door to the Cobb Chamber HQ, construction continues on The Henry, a two-tower mixed-use development that will add hundreds of apartments, a new hotel, and privately owned condominium units. Plant said Tower One should be topping out by August and Tower Two should be breaking ground shortly.

To watch the presentation to the Board of Commissioners, click here.

SPLOST Renewal Moves Forward

As part of the SPLOST Renewal efforts on behalf of the Cobb Chamber, Amanda Seals, Executive Vice President for Advocacy and Government Relations at the Cobb Chamber, delivered testimony strongly supporting the 2028 SPLOST renewal on behalf of the Chamber’s 2,500 member companies. She described SPLOST as smart tax policy that fairly distributes the cost of major capital projects across all who benefit from Cobb County, including visitors and commuters, while keeping property taxes low and maintaining a competitive business climate. Seals highlighted benefits of renewing the current SPLOST such as transportation investments, nearly 40% of collected funds are dedicated to roads and mobility; quality-of-life projects such as libraries, parks, and public safety facilities, which also help Cobb attract and retain talent; and the strong accountability measures integrated into our local implementation of SPLOST provided by the Citizens Oversight Committee. She thanked the Board of Commissioners for advancing the proposal and affirmed the business community’s commitment to educating the public and its passage.

To view the full testimony video, click here.

UNDER THE GOLD DOME

Final Budget Passage

While the Governor signed legislation that would lower income and property taxes for Georgians, the tough decision for the leader of the Executive Branch is how to balance the budget. “We’ve got a budget that I’ve still got to sign,” Kemp said Monday. “We’re going to make sure that we’re good fiscal stewards of our resources. And we’ll have more to say about that tomorrow.” He did not back down from his word.

Late Tuesday afternoon, the Governor used his veto pen to redline $300 million in spending from the state's $38.5 billion budget. According to Rick Dunn, director of the Governor's Office of Planning and Budget, who joined the Governor and First Lady for the signing, the Governor is counting on state revenue growth over the next year to fill some of the remaining gap and whatever is left will have to come from the state's $8 billion reserve fund.

During his remarks, the Governor stressed that there were only two significant, new ongoing funding items in the FY 2027 budget: literacy measures championed by the Speaker and members of the legislature, and enhanced retirement benefits for state law enforcement.

To read the Governor’s remarks on his funding legacy and signing of the FY 2027 budget, click here. For a full list of the Governor’s instructions to state agencies regarding the FY 2027 budget via non-binding language or instructions to disregard language and withhold spending along with specific line-item vetoes of budget items, click here.

Legislation Becomes Law

The 2026 Georgia Legislative Session ended on April 2, but the wait to see what ultimately becomes law came to an end this past Tuesday, May 12. By law, the Governor has 40 days after Sine Die to sign, veto, or take no action on legislation that made its way to his desk.

The 2026 Legislative Session was a difficult one for lawmakers and lobbyists alike, with elections looming and many state elected officials looking to pass their priorities before the campaign season ramps up. As is normally the case, "Christmas tree bills" made appearances throughout the final days of session, though this year seemed to feature more of them than years past. As a reminder, a "Christmas tree bill" starts as legislation centered around one idea but picks up language from other bills that did not make it past Crossover Day or showed no signs of life heading into the final days before Sine Die. These bills ultimately pass as a mix of a number of different proposals, related or not.

While the Governor has been periodically signing bills here and there over the past couple of weeks, the biggest chunk of signatures came on Monday and Tuesday of his deadline. Your Cobb Chamber Advocacy Team has been waiting and watching very closely to what would receive Governor Kemp’s signature, and below are the bills that are now law. As a reminder, all legislation that was neither signed nor vetoed is considered enacted.

HB 328 by Rep. Kasey Carpenter
This Christmas tree bill includes language which expands eligibility for student scholarships by including children of active-duty military stationed in Georgia, students with Individualized Education Programs (IEPs) or Section 504 Plans, and those diagnosed with specific learning disabilities or intellectual and developmental disabilities and also increases the annual aggregate limit for tax credits available for certain contributions to student scholarship organizations from $120 million to $150 million, with a specific increase for business enterprises contributing to their state insurance premium tax liability, and raises the annual aggregate limit for tax credits for qualified education donations to $25 million per year.

Additionally, it prohibits members of the General Assembly and their spouses from profiting from student scholarship organizations that receive tax-credit-eligible contributions, allows for electronic deposit of scholarship awards, and restricts local school systems with low performance on the College and Career Ready Performance Index (CCRPI) from providing virtual instruction to out-of-system students and from counting these students towards equalization funds.

The bill also clarifies that Transit SPLOST revenue cannot be used for free or reduced fares for public transit services and establishes an eight-year waiting period before a failed Transit SPLOST question can be resubmitted in nonattainment areas, including Cobb County.
Effective on July 1, 2026

HB 445 by Rep. Chuck Martin
Legislation which expands the right of business owners in Georgia to appeal tax reassessments of certain high-value tangible personal property to a hearing officer and establishes new qualifications and procedures for officers handling appeals.
Effective on July 1, 2026

HB 463 by Rep. Shaw Blackmon
Legislation, titled the "Georgia Economic Growth and Tax Relief Act of 2026," reduces the state income tax rate from 5.19% to 4.99%, increases standard deductions and dependent exemptions, and provides an exclusion for retirement income. Additionally, it introduces temporary exclusions for overtime compensation and cash tips, while also repealing various tax credits and sales tax exemptions including the following:

• Eligible teleworking expenses
• Personal protective equipment manufacturers
• Manufacturers of medical equipment and supplies, pharmaceuticals, and medicine
• Base year port traffic increases
• Employers with base year port traffic increases
• Alternative fuel, low-emission and zero emission vehicles and electric vehicle chargers
• Businesses headquartered in state and full-time jobs
• Businesses engaged in manufacturing cigarettes for exportation
• 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

Effective upon the Governor’s Signature

HB 847 by Rep. Terry Cummings
Legislation which changes the compensation for the tax commissioner and certain employees in Cobb County. Specifically, it outlines the salaries, and potential salary increases for the tax commissioner, chief clerk, executive secretary, and administrative specialist.
Effective upon the Governor’s Signature

HB 857 by Rep. Terry Cummings
Legislation which changes the salary of the chief deputy clerk of the State Court of Cobb County to $135,000.00 annually, and the salary of the clerk of the State Court of Cobb County to $150,000.00.
Effective upon the Governor’s Signature

HB 858 by Rep. Terry Cummings
Legislation which amends the Act creating the State Court of Cobb County to authorize the solicitor-general to appoint additional assistant solicitors. It also changes the minimum annual salary for assistant solicitors to at least $83,400.00, with the exact amount to be determined by the solicitor-general and approved by the Cobb County governing authority.
Effective upon the Governor’s Signature

HB 987 by Rep. Todd Jones
Legislation which codifies a voluntary framework for independent contractors to receive portable benefits through dedicated accounts, allowing contributions without affecting their employment classification.
Effective on July 1, 2026

HB 998 by Rep. Rob Leverett
Legislation which allows certain smaller, local phone companies (Tier 2) to choose to be regulated by rate of return and sets new rules and limits for the Universal Access Fund. Specifically, it establishes an annual $50 million cap on distributions from the fund for costs incurred on or after July 1, 2026.
Effective upon the Governor’s Signature

HB 1000 by Rep. Matthew Gambill
Legislation which establishes a one-time tax credit for individual taxpayers in Georgia who filed income tax returns for both the 2024 and 2025 tax years.
Effective upon the Governor’s Signature

HB 1005 by Rep. David Wilkerson
Legislation which establishes the position of a city manager for the City of Austell, defining their appointment, removal, and responsibilities.
Effective upon the Governor’s Signature

HB 1037 by Rep. Terry Cummings
Legislation which changes the compensation of judges of the State Court of Cobb County.
Effective upon the Governor’s Signature

HB 1129 by Rep. Devan Seabaugh
Legislation which prevents enterprise zones from qualifying for state sales and use tax exemptions unless approved by the Governor or their designee, though local tax exemptions will persist. Additionally, the bill limits the number of enterprise zones in urban redevelopment areas and permits local governments to assess infrastructure fees.
Effective on July 1, 2026

HB 1185 by Rep. Chuck Efstration
Legislation which allows certain shareholder claims to be heard by the Georgia State-wide Business Court. It permits corporations to require specific "internal entity claims" to be brought exclusively before this specialized business court through their articles of incorporation or bylaws. Additionally, the bill provides for the removal of certain existing shareholder claims to the Georgia State-wide Business Court under specific conditions.
Effective on July 1, 2026

HB 1193 by Rep. Chris Erwin
Legislation titled the “Georgia Early Literacy Act of 2026”, which establishes new roles like the State Literacy Director and Georgia Coordinator of Literacy Coaches, and provides funding for school-based and regional literacy coaches. The Act also revises requirements for universal reading screeners, professional learning, educator preparation programs, and instructional materials, while also addressing grade placement and retention policies.
Effective upon the Governor’s Signature

HB 1213 by Rep. Terry Cummings
Legislation which authorizes the City of Mableton, Georgia, to use redevelopment powers as defined by the "Redevelopment Powers Law." These powers will only be granted after a referendum is held and approved by Mableton's voters on November 3, 2026.
Effective upon the Governor’s Signature

HB 1261 by Rep. David Huddleston
Legislation which expands the level 1 freeport exemption to include certain inventory held by electric utilities. Specifically, it allows for an exemption on finished goods and parts that are part of an electric utility's operations and are intended for use in electric generation, distribution, or transmission infrastructure within the state.
Effective upon the Governor’s Signature

HB 1277 by Rep. Matt Barton
Legislation which increases the cost threshold for public roads or airports requiring environmental evaluations from $100 million to $200 million, with annual inflation adjustments starting in 2027.
Effective upon the Governor’s Signature

HB 1302 by Rep. Matt Gambill
Legislation which renames the Governor's Office of Student Achievement (GOSA) to the Office of Education and Workforce Strategy (GOEWS) and empowers the office to coordinate with relevant state agencies on workforce development initiatives. This legislation adds the Georgia Department of Labor to the Governor’s Top State for Talent Strategy Team. It also attaches the State Workforce Development Board to GOEWS, requires combined Workforce Innovation and Opportunity Act (WIOA) and Perkins plans, designates TCSG as the State Apprenticeship Agency, and creates one unified state workforce plan following the development of the statewide high-demand career list by HB 982 in 2024.
Effective on July 1, 2026

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.
Effective on January 1, 2027

HB 1470 by Rep. Trey Kelley
Legislation which creates a new cause of action allowing businesses to sue claimants and their attorneys for unsuccessful lawsuits alleging violations of the Americans with Disabilities Act concerning website access.
Effective on July 1, 2026

HB 1496 by Rep. Lisa Campbell
Legislation which officially adopts a specific map, dated January 2, 2026, prepared by the City Clerk, as the official representation of the City of Acworth's corporate boundaries as of January 1, 2026.
Effective upon the Governor’s Signature

SB 33 by Sen. Kay Kirkpatrick
Legislation, titled the "Homeownership Opportunity and Market Equalization Act of 2026," which establishes a Local Homestead Option Sales Tax (LHOST). The LHOST will be a special sales tax levied to fund homestead exemptions from ad valorem property taxes for eligible local governments. The bill also includes provisions for property tax reform, the distribution of special district option sales and use tax proceeds, and adjustments to homestead exemption calculations.
Effective upon the Governor’s Signature

HR 1243 by Rep. Chuck Martin
A resolution proposing an amendment to the Georgia Constitution to create the "Georgia Next Generation 9-1-1 Fund." The fund would be authorized to receive dedicated revenues for the expansion, maintenance, and operation of 9-1-1 systems, including the transition to "Next Generation 9-1-1." If ratified, this amendment will be submitted to voters and, if approved, will become part of the state's Constitution.
Effective upon the Governor’s Signature

SB 111 by Sen. John Albers
Legislation which revises the definition of "rural hospital organization" for Rural Hospital Tax Credit eligibility. Specifically, the bill is written to allow federally designated “rural emergency hospitals” to participate in the tax credit program. The legislation also removes the standard deviation language relating to eligibility and moves the 10% indigent and charity care threshold requirement down to 5%.
Effective upon the Governor’s Signature

SB 207 by Sen. Brian Strickland
Legislation which creates a preclearance process for individuals with criminal records seeking professional licenses, requiring licensing boards to provide individualized consideration and conduct hearings before denying licenses based on criminal history.
Effective on July 1, 2026

SB 432 by Sen. Larry Walker, III
Legislation which extends the automatic repeal date for provisions regarding non-lapsing revenue for institutions within the University System of Georgia and the Technical College System of Georgia from July 1, 2026, to July 1, 2031. It also extends the repeal date for provisions allowing state agencies to write off small uncollectable debts from July 1, 2026, to July 1, 2031.
Effective upon the Governor’s Signature

SB 447 by Sen. Clint Dixon
Legislation which revises provisions related to the control of soil erosion and sedimentation by requiring local authorities to provide specific reasons for permit denials and to refund fees if deadlines are missed. It also mandates that local governments offer real-time, publicly accessible online status updates for building permit applications starting January 1, 2028.
Effective upon the Governor’s Signature

SB 553 by Sen. Bo Hatchett
Legislation which establishes a new State Construction Industry Licensing Board with five specialized divisions to oversee electrical, plumbing, conditioned air, low voltage, and utility contractors, setting forth detailed requirements for licensure and practice.
Effective upon the Governor’s Signature

SB 556 by Sen. Chuck Payne
Legislation which introduces the DREAMS scholarship for undergraduate students, establishes an endowment fund for it, and requires financial literacy courses and work experience for recipients. It also amends provisions related to the HOPE scholarship by including advanced fine arts courses in the calculation of grade point averages for eligibility, with an exception for students who graduated before July 1, 2026.
Effective on July 1, 2026

Vetoed Legislation

One of the most anticipated items of each year after the Legislative Session is the announcement of the lists of bills that the Governor has vetoed. The Governor made it clear at the beginning of the year that while it is his last year in office, his red pen is still available for use. Alongside the numerous line-item vetoes that the Governor provided for the FY 27 budget, the Governor also vetoed several pieces of legislation that the general assembly passed on to his desk. The following bills of interest were vetoed by Governor Kemp. A full list of vetoed legislation can be found on the Governor’s 2026 Veto Messages and Signing Statements Document.

HB 376 by Rep. Scott Hilton
Legislation which revises the tax credit for rehabilitating certified historic structures by increasing the minimum expenditure required for "substantial rehabilitation" and adjusting the credit amounts and limits.

HB 519 by Rep. Ron Stephens
Legislation which allows a Georgia taxpayer to claim a state income tax credit equal to 100% of the federal work opportunity credit they claimed, with a maximum of $500 per eligible employee per year.

HB 1077 by Rep. Noel Williams, Jr.
Legislation which extends the sunset date for an exemption on sales tax for tickets to certain museum and fine arts events at nonprofit facilities from December 31, 2027, to December 31, 2032.

SB 478 by Rep. Sam Watson
Legislation which amends the Georgia Outdoor Stewardship Act to establish a sunset date of June 30, 2039, for the program. It also increases the percentage of sales and use tax revenue dedicated to the Georgia Outdoor Stewardship Trust Fund from 40% to 60%.

Cobb Lawmakers Tapped for Interim Study Committees

Three state house members who represent Cobb County have been selected to serve on legislative study committees this interim. This is a sign that Cobb continues to have a meaningful seat at the table on issues that matter to Georgia's future.

Study committees meet between sessions to dive into specific policy areas, gathering input from experts, citizens, and stakeholders before the legislature reconvenes.

Rep. Don Parsons joins the Blue-Ribbon Study Committee on Transportation Infrastructure and Vehicle Regulation, where lawmakers will look at ways to control costs, improve safety, and increase efficiency across the state's transportation networks.

Rep. Jordan Riley was appointed to the Blue-Ribbon Study Committee on Youth Exposure to Kratom and Retail-Available Substances, which will assess the impact of these products on kids and teens and explore ways to strengthen protections.

Rep. Devan Seabaugh was appointed to the Blue-Ribbon Study Committee on Community Health and Healthcare Oversight, which will examine Georgia's healthcare landscape with an eye toward stronger patient protections and better outcomes.

We'll be watching these committees closely and will keep members informed as their work progresses.

Governor Calls Legislature Back for Special Session

The day after his bill signing or veto deadline, Governor Brian Kemp announced a special session of the Georgia General Assembly beginning June 17, 2026, to tackle two major election-related issues. The primary focus is resolving uncertainty from Senate Bill 189, which passed in 2024  banning the use of QR codes for ballot tabulation after July 1, 2026. Lawmakers ended the 2026 regular session without passing a bipartisan bill that came out of the state House of Representatives – leaving counties without a plan for this election cycle.

The session will also begin preparatory work on new congressional and state legislative maps for the 2028 elections. This follows the recent U.S. Supreme Court ruling in Louisiana v. Callais, which limited the use of race in redistricting under the Voting Rights Act and gives states more flexibility. Kemp has ruled out changes for the 2026 midterms, as early voting is already underway. As a reminder, the Primary General Election runoff is scheduled for Tuesday, June 16.

As we stated multiple times, this is Kemp’s final year in office, so these decisions will shape Georgia’s election infrastructure and political boundaries for years ahead. Expect heated debate on election security, administrative feasibility, and representation. We’ll keep you updated as more details emerge from the Governor’s Office and Capitol.

FEDERAL LEVEL

2026 Washington, D.C. Fly-In | Sept. 16-18

The Cobb Chamber invites you to join us for its annual Washington, D.C. Fly-In. Don’t delay as this trip sells out!

Comprised of Cobb’s top business and community leaders, the group travels to our nation’s capital to engage in vital discussions regarding the important business issues impacting the county with our congressional delegation and other federal officials. This is a must-attend event for those interested in ensuring Cobb’s voice be heard by key officials on the Hill.

Thank you to Presenting Sponsors, The Home Depot, Freeman Mathis & Gary, and Freeman Mathis Decisions.

Reserve your seat >>

Wednesday, September 16, 2026 - Friday, September 18, 2026
Intercontinental Willard Hotel
1401 Pennsylvania Ave.
Washington, DC 20004

Tariff Refunds Guide and FAQ: What Importers Need to Know

The U.S. Supreme Court’s decision striking down the tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has opened the door for many U.S. small businesses and importers to seek refunds. However, determining whether your business qualifies and understanding what steps to take next might be a challenge.
Our partners at the U.S. Chamber of Commerce have created a helpful website with FAQs, a link to the Customs and Border Protection (CBP) portal and more.

In addition, details about the refund process can be found on the CBP IEEPA Duty Refunds website. The site contains instructions on how importers will be able to file for refunds through an electronic system.

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