Sales and use tax; exempt materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities

Where it is in the process

Plain-English Summary

A BILL to be entitled an Act to amend Part 1 of Article 1 of Chapter 8 of Title 48 of the Official Code of Georgia Annotated, relating to general provisions relative to state sales and use tax, so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities; to provide for requirements; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for ot…

Source: OpenStates · fetched March 31, 2026

Who it affects

Housing-insecureindirect

May lead to increased availability of affordable housing due to tax exemptions for construction materials used by charities.

Low-income / working-classindirect

May benefit low-income individuals through the increased development of affordable housing options.

AI-extracted

Who This AffectsAI analysis

Housing-insecureindirectModerate impactMedium certainty
May lead to increased availability of affordable housing due to tax exemptions for construction materials used by charities.
“so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities”· Relating to general provisions relative to state sales and use tax
Low-income / working-classindirectModerate impactMedium certainty
May benefit low-income individuals through the increased development of affordable housing options.
“so as to exempt from state and local sales and use taxation materials used in construction, renovation, and rehabilitation of affordable housing by purely public charities”· Relating to general provisions relative to state sales and use tax

What the Bill Does

Exempts materials used in construction, renovation, and rehabilitation of affordable housing from state and local sales and use taxes.
Applies exemption to projects undertaken by purely public charities.
Includes requirements for the exemption and provides for related matters.

Votes

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