HB1085 is a bill in the Georgia Legislature (2025-2026 Regular Session): Income tax; various tax credits for forestry manufacturing facilities; provide.

What is the status of HB1085?

Passed both chambers as of March 27, 2026. Latest action: House Agreed Senate Amend or Sub As Amended (March 27, 2026).

Who sponsored HB1085?

Larry Walker (R, 20), with 6 co-sponsors.

Where is the official record for HB1085?

On the Georgia Legislature website: https://www.legis.ga.gov/legislation/72591

Georgia legislation · 2025-2026 Regular Session

Georgia HB1085: Income tax; various tax credits for forestry manufacturing facilities; provide

Q: What does HB1085 do?

In its own words: To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits relative to income taxes, so as to provide for various tax credits for forestry manufacturing facilities; to provide for transfer of tax credits and conditions; to provide for reporting; to provide for effective dates and automatic repeals; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Status: Passed both chambers, March 27, 2026

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits relative to income taxes, so as to provide for various tax credits for forestry manufacturing facilities; to provide for transfer of tax credits and conditions; to provide for reporting; to provide for effective dates and automatic repeals; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

What the bill says

To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits relative to income taxes, so as to provide for various tax credits for forestry manufacturing facilities; to provide for transfer of tax credits and conditions; to provide for reporting; to provide for effective dates and automatic repeals; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

From the introduced text:

A BILL TO BE ENTITLED To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits relative to income taxes, so as to provide for various tax credits for forestry manufacturing facilities; to provide for transfer of tax credits and conditions; to provide for reporting; to provide for effective dates and automatic repeals; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits relative to income taxes, is amended in Code Section 48-7-40, relating to designation of counties as less developed areas and tax credits for certain business enterprises, by revising paragraph (2) of subsection (a) and adding new paragraphs, revising paragraph (2) of subsection (e), and adding a new subsection to read as follows: "(2) 'Business enterprise' means any business or the headquarters of any such business which is engaged in manufacturing, including, but not limited to, the manufacturing of H. B. 1085 LC 44 3373 alternative energy products for use in solar, wind, battery, bioenergy, …

Georgia HB1085: Income tax; various tax credits for forestry manufacturing facilities; provide

What the bill says

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