Georgia HB141: Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns

What the bill says

To amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes.

From the introduced text:

A BILL TO BE ENTITLED To amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, is amended by revising paragraph (1) of subsection (d) as follows: "(1) Financial information necessary to allocate the gross receipts of the business or practitioner, provided that a business or practitioner may elect to provide affidavits of certified public accountants in lieu of tax returns; and" H. B. LC 44 2949 SECTION 2. All laws and parts of laws in conflict with this Act are repealed. H. B.

Read the full official text

Sponsors

• Jason Anavitarte (R, 31) · primary sponsor
• Martin Momtahan (R, 17) · primary sponsor
• Trey Kelley (R, 16)
• Mandi Ballinger (R, 23)
• Cannon, Chas (R, 172)
• Brent Cox (R, 28)
• Al Williams (D, 168)

Latest actions

1. July 1, 2026: Effective Date
2. May 11, 2026: Act 435
3. May 11, 2026: House Date Signed by Governor
4. April 10, 2026: House Sent to Governor
5. April 2, 2026: Senate Passed/Adopted
6. April 2, 2026: Senate Third Read
7. April 2, 2026: Senate Taken from Table
8. March 31, 2026: Senate Tabled
9. March 31, 2026: Senate Taken from Table
10. March 27, 2026: Senate Tabled

Votes

• Senate Vote #976 (April 2, 2026): 51 yea, 0 nay, passed
• House Vote #144 (March 3, 2025): 158 yea, 16 nay, passed

Common questions

What is HB141?

HB141 is a bill in the Georgia Legislature (2025-2026 Regular Session): Revenue and taxation; allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns.

What does HB141 do?

In its own words: To amend Code Section 48-13-14 of the Official Code of Georgia Annotated, relating to levy on business or practitioner with location or office in more than one jurisdiction, allocating gross receipts, and limits on levies using criteria for taxation, so as to allow businesses and practitioners to provide affidavits of certified public accountants in lieu of tax returns; to provide for related matters; to repeal conflicting laws; and for other purposes.

What is the status of HB141?

Signed into law as of May 11, 2026. Latest action: Effective Date (July 1, 2026).

Who sponsored HB141?

Jason Anavitarte (R, 31), with 6 co-sponsors.

Where is the official record for HB141?

On the Georgia Legislature website: https://www.legis.ga.gov/legislation/69563