HB165

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

Chamber Passed·3/3/25

Georgia HB165 repeals an income tax credit for business enterprises leasing motor vehicles and modifies sales and use tax exemptions.

Georgia HB165 repeals the income tax credit for business enterprises that lease motor vehicles. It also removes sales and use tax exemptions for certain machinery and equipment used to improve air quality in clean rooms and for admissions to view film or videotapes. Additionally, the bill exempts from sales and use taxation property used in the construction, renovation, and rehabilitation of affordable housing by nonprofit organizations. The changes are set to take effect on December 31, 2029.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the House · 166–3 · Mar 3, 2025
Current
The Senate
Next
Senate floor vote

Sponsors

DD
2
5
RRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

166 Yea

DRDDRDDDRRDRRRDRRDRDRRDRDRRRRRRRRRDRRRDDRDDDRDRDRDDRDDDDDDRRRRRDDRRRRRRRRRRRRRRDRDDRRDRDRDRRRDDDRDRRDDDDRRRRDDDRRDRRRDDDDRDDRRRDRDRRDDDDRRDDRRDDDRDDRRRRDDDDRRRRRRDRRD

3 Nay

RRR

2 Not Voting

RR

5 Absent

DRDDD

Calendar

Mar 9

3:00 PM

Senate Finance Committee

Mar 12, 2025

3:00 PM

Senate Finance Committee

History

Mar 31

House

House Agreed Senate Amend or Sub

Mar 19

Senate

Senate Engrossed

Mar 19

Senate

Senate Third Read