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HB1214 • 2025

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

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

Healthcare Taxes
Active

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

Sponsor
O'Steen, Angie
Last action
2026-02-09
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The provided bill text excerpt is unreadable (binary PDF data), so verification relies solely on the official title, catchline, and summary.

HB1214: New Local Sales Tax for Healthcare

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

What This Bill Does

  • Provides for a new special purpose local option sales tax dedicated to certain healthcare purposes.
  • Sets definitions and rules for authorizing the tax and how it applies.
  • Establishes accountability measures and allows the state to withhold funds if requirements are not met.
  • Repeals laws that conflict with this new tax option.

Who It Names or Affects

  • Local governments seeking to raise revenue for healthcare
  • Consumers who pay sales taxes in areas adopting this measure

Terms To Know

Special purpose local option sales tax
A specific type of sales tax that a local area can choose to add, with money going only for one defined use.
Withholding of funds
The state keeping back or stopping the release of money if rules are not followed.

Limits and Unknowns

  • The official summary does not list specific healthcare services covered by the tax.
  • The exact percentage rate for this new sales tax is not stated in the provided text.
  • The effective date of when this law begins is listed as blank in the official metadata.

Bill History

  1. 2026-02-09 Georgia General Assembly

    House Second Readers

Official Summary Text

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