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HB1100 • 2025

Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide

Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide

Healthcare Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bell, Eric
Last action
2026-02-03
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The official bill summary confirms the existence of an effective date clause, but the metadata provided does not contain the actual date value.

New Local Sales Tax for Healthcare

This bill creates a new option for local areas in Georgia to add a sales tax specifically dedicated to healthcare purposes.

What This Bill Does

  • Amends Chapter 8 of Title 48 of the Official Code of Georgia Annotated regarding sales and use taxes.
  • Provides for a new special purpose local option sales tax dedicated to healthcare purposes.
  • Includes definitions, rules, regulations, and accountability measures including state withholding of funds.

Who It Names or Affects

  • Local governments that may choose to implement this new sales tax option.
  • Residents in areas where the tax is implemented who pay sales taxes.
  • Healthcare programs or services funded by these dedicated tax revenues.

Terms To Know

Special purpose local option sales tax
A type of extra sales tax that a specific city, county, or region can choose to add for one defined goal, such as healthcare.
Official Code of Georgia Annotated (O.C.G.A.)
The official collection of current laws passed by the state legislature in Georgia.

Limits and Unknowns

  • The provided text does not list specific tax rates or dollar amounts.
  • It is unclear which local areas will choose to adopt this new tax option.
  • While the bill provides for an effective date, the specific date is not listed in the metadata.

Bill History

  1. 2026-02-03 Georgia General Assembly

    House Second Readers

Official Summary Text

Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide