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HB439 • 2025

Revenue and taxation; revise deductions allowed to dealers

Revenue and taxation; revise deductions allowed to dealers

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Yearta, Bill
Last action
2026-05-12
Official status
House Date Signed by Governor
Effective date
Not listed

Plain English Breakdown

The effective date is confirmed as January 1, 2027, based on metadata and bill title.

HB439: Changes to Tax Deductions for Dealers

This law changes the rules about deductions allowed to dealers who report and pay taxes, effective January 1, 2027.

What This Bill Does

  • Amends Code Section 48-8-50 of Georgia state law regarding compensation for reporting and paying tax.
  • Revises the specific deductions allowed to dealers.

Who It Names or Affects

  • Dealers in Georgia who report and pay taxes.

Limits and Unknowns

  • The official text does not state exactly how much the deduction amount will change.
  • The source material does not explain why these changes are being made or what problem they solve.
  • Details about which specific types of dealers qualify for this compensation are not included in the summary.

Bill History

  1. 2026-05-12 Georgia General Assembly

    House Date Signed by Governor

Official Summary Text

Revenue and taxation; revise deductions allowed to dealers