HB 4999

Children: child care; tri-share child care program and fund; establish

Environmental protection: permits; groundwater discharge permit requirements; modify

Appropriations: department of health and human services; appropriations for fiscal year 2026-2027; provide for

Economic development: commercial redevelopment; commercial redevelopment certificate; extend sunset

Corporate income tax: credits; credit for advanced small modular reactor generated power; provide for

Natural resources: shorelands; temporary erosion control structures; authorize without permit during high water levels

Sales tax: exemptions; sunset date on exemption for firearm safety devices; extend

Use tax: exemptions; sunset date on exemption for firearm safety devices; extend

Sales tax: exemptions; purchase of certain aircraft and aviation equipment; exempt

Use tax: exemptions; purchase of certain aircraft and aviation equipment; exempt

Use tax: exemptions; large agricultural processing facility project exemption; provide for

Sales tax: exemptions; large agricultural processing facility project exemption; provide for

Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty

Relating to sales tax on construction materials

An Act relating to the Multistate Tax Compact; relating to apportionment of income to the state, including the apportionment of income of broadcasters, financial institutions, and telecommunications service providers; and providing for an effective date.

Subtraction Modification - Public Safety Retirement Income

License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish

Revenue and taxation; increase maximum acreage to qualify for assessment and taxation as a bona fide conservation use property