Georgia House Bill HB272

Georgia 2025-2026 Regular Session

• Introduced: 2/5/25

Caption

Revenue and taxation; definitions; change certain provisions

Summary

HB 272 makes a narrow change to Georgia’s revenue and taxation code by revising the definition of “agency” in Code Section 48-1-2. 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; it is a definitional amendment within the general provisions of Title 48. The measure is effective immediately upon gubernatorial approval or upon becoming law without approval, and it repeals conflicting laws. Because the bill only updates a statutory definition, its practical effect would be to clarify how the term “agency” is used elsewhere in Georgia’s revenue and taxation statutes and any related administrative interpretation that relies on that definition.

Impact

HB 272 would amend Georgia Code Section 48-1-2 in Title 48, Chapter 1, which contains general revenue and taxation definitions. The bill’s legal impact is limited to redefining “agency” for purposes of the tax code, potentially affecting how state entities are identified in provisions that reference agencies. It does not directly impose taxes, change exemptions, or modify filing or collection rules, but it may influence the interpretation and administration of related tax statutes.

Sentiment

There is no recorded committee debate, vote history, or other discussion in the provided materials, so the bill’s sentiment appears neutral and procedural. The absence of opposition or recorded controversy suggests it was treated as a technical or clarifying measure rather than a substantive tax policy change.

Contention

No specific points of contention are documented in the available record. Because the bill only adjusts a statutory definition, any disagreement would likely have centered on whether the revised wording could affect the scope of state agencies under the tax code, but no such concerns are reflected in the transcripts or votes provided.