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Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

Passed on 3/20/26

Summary

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From the Legislature

A BILL to be entitled an Act to amend Code Section 48-1-2 of the Official Code of Georgia Annotated, relating to definitions regarding revenue and taxation, so as to revise the definition of the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" to incorporate certain provisions of the federal law into Georgia law; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Sponsors

0
5
RRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

51 Yea

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0 Nay

3 Absent

DRD

Calendar

Feb 25

3:00 PM

Senate Finance Committee

Feb 25

4:00 PM

Senate Finance Committee

Feb 25

5:00 PM

Senate Finance Committee