Income tax credit; business enterprises for leased motor vehicles; repeal and reserve

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal and reserve an income tax credit for business enterprises for leased motor vehicles; to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations; to repeal sales and use tax exemptions for certain admissions to view film or videotapes and the sale of certain machinery an…

Source: OpenStates · fetched April 10, 2026

• Low-income / working-classdirectModerate impactHigh certainty

  Receives increased access to affordable housing due to exemptions on construction materials for nonprofit organizations.

  “to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations”· Title 48 of the Official Code of Georgia Annotated

• Housing-insecuredirectModerate impactHigh certainty

  Benefits from the construction, renovation, and rehabilitation of affordable housing facilitated by sales and use tax exemptions for nonprofit organizations.

  “to exempt from sales and use taxation property used in construction, renovation, and rehabilitation of affordable housing by nonprofit organizations”· Title 48 of the Official Code of Georgia Annotated