Revenue and taxation; definitions; change certain provisions
Summary
House Bill 271 is a narrow technical amendment to Georgia’s revenue and taxation code. It revises the definition of “agency” in Code Section 48-1-2, which is part of the general provisions governing taxation and revenue administration. Under the bill, “agency” would mean any department, commission, institution, office, or officer of the state.
The bill does not create a new tax, change tax rates, or alter taxpayer obligations directly. Instead, it updates a statutory definition that may affect how other provisions in Title 48 are interpreted and applied, especially where the term “agency” is used in revenue and taxation administration. The measure takes effect immediately upon gubernatorial approval or becoming law without approval, and it repeals conflicting laws.
Impact
HB 271 would amend Georgia’s general revenue and taxation definitions by narrowing or clarifying the meaning of “agency” in O.C.G.A. § 48-1-2. Because this definition sits in the foundational provisions of Title 48, the change could influence the interpretation of other tax-related statutes that reference state agencies, departments, commissions, institutions, offices, or officers. The bill is technical in nature and appears aimed at statutory cleanup or clarification rather than substantive tax policy change.
Sentiment
Based on the available record, the bill appears to have been noncontroversial and procedural in character. There are no committee transcripts, recorded votes, or other debate materials indicating opposition or significant support arguments. The absence of recorded contention suggests the measure was likely viewed as a routine definitional update within the tax code.
Contention
No specific points of contention are documented in the available materials. Because the bill only revises a statutory definition and does not change tax liability, rates, exemptions, or enforcement powers directly, there is no recorded disagreement over affected taxpayers, agencies, or administrative authority. Any potential concern would likely be limited to how the revised definition might be applied in related revenue statutes, but no such issue is identified in the record.