Georgia 2025-2026 Regular Session Status: Enacted Bipartisan · 4 R · 1 D cosponsors

HB 1209 — Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption

Last action — House Date Signed by Governor

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 05, 2026. Enacted.

Signed by Governor Brian Kemp (Republican) on May 11, 2026.

Prognosis

Likely to advance 96% · high confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 5 sponsors

    1 primary, 4 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (4 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill provides a sales and use tax exemption for certain construction materials near state convention facilities.

This bill amends Georgia law to exempt sales and use taxes on tangible property and construction materials used for specific buildings located near state convention centers. The exemption lasts from July 1, 2026, to June 30, 2033, or until $7 million in tax refunds are issued.

What this means for you
  • Small Business: Small businesses involved in construction may benefit from reduced tax costs for qualifying projects.

Summary

A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions relative to state sales and use taxes, so as to provide for a sales and use tax exemption for purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; to provide for limitations on the amount of credits to be issued; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

Bill Text

Action History

  1. Act 467

  2. Effective Date

  3. House Date Signed by Governor

  4. House Sent to Governor

  5. Senate Passed/Adopted

  6. Senate Third Read

  7. Senate Engrossed

  8. Senate Read Second Time

  9. Senate Committee Favorably Reported

  10. Senate Read and Referred

  11. House Passed/Adopted By Substitute

  12. House Third Readers

  13. House Committee Favorably Reported By Substitute

  14. House Second Readers

  15. House First Readers

  16. House Hopper

Sponsors

Sponsorship breakdown

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1 sponsors · 4 co-sponsors · 242 not signed on · 30 voted No

Sponsors (1)

Co-sponsors (4)

Not signed on (242)

242 members have not signed on to this bill.

Show all 242 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

MOTION TO ENGROSS: HB 52, HB 248, HB 963, HB 964, HB 1001, HB 1077, HB 1116, HB 1129, HB 1132, HB 1209

Passed 33 Yea · 15 Nay · 8 Other
Party YeaNayPresentNot Voting
Republican 31001
Democrat 21505
Unaffiliated 0002
Total 331508
% of votes cast 59%27%0%14%
How each member voted (56)
Member Party Vote
VACANT — Not Voting
VACANT — Not Voting
David Lucas Democrat Yea
Derek Mallow Democrat Nay
Donzella James Democrat Not Voting
Ed Harbison Democrat Not Voting
Elena Parent Democrat Nay
Emanuel Jones Democrat Nay
Freddie Powell Sims Democrat Not Voting
Gail Davenport Democrat Nay
Harold Jones II Democrat Nay
Jaha Howard Democrat Nay
Josh McLaurin Democrat Nay
Kenya Wicks Democrat Nay
Kim Jackson Democrat Nay
Michael 'Doc' Rhett Democrat Nay
Nan Orrock Democrat Nay
Nikki Merritt Democrat Yea
RaShaun Kemp Democrat Not Voting
Randal Mangham Democrat Nay
Sally Harrell Democrat Nay
Sheikh Rahman Democrat Nay
Sonya Halpern Democrat Nay
Tonya Anderson Democrat Not Voting
Ben Watson Republican Yea
Bill Cowsert Republican Yea
Billy Hickman Republican Yea
Blake Tillery Republican Yea
Bo Hatchett Republican Yea
Brian Strickland Republican Yea
Carden Summers Republican Yea
Chuck Hufstetler Republican Yea
Chuck Payne Republican Yea
Clint Dixon Republican Yea
Drew Echols Republican Yea
Ed Setzler Republican Yea
Frank Ginn Republican Yea
Greg Dolezal Republican Yea
Jason Anavitarte Republican Yea
Jason T. Dickerson Republican Yea
John Albers Republican Yea
Kay Kirkpatrick Republican Yea
Larry Walker, III Republican Not Voting
Lee Anderson Republican Yea
Marty Harbin Republican Yea
Matt Brass Republican Yea
Max Burns Republican Yea
Mike Hodges Republican Yea
Randy Robertson Republican Yea
Rick Williams Republican Yea
Russ Goodman Republican Yea
Sam Watson Republican Yea
Shawn Still Republican Yea
Steve Gooch Republican Yea
Steven McNeel Republican Yea
Timothy Bearden Republican Yea

Official roll call →

PASSAGE

Passed 42 Yea · 8 Nay · 6 Other
Party YeaNayPresentNot Voting
Republican 24701
Democrat 18103
Unaffiliated 0002
Total 42806
% of votes cast 75%14%0%11%
How each member voted (56)
Member Party Vote
VACANT — Not Voting
VACANT — Not Voting
David Lucas Democrat Yea
Derek Mallow Democrat Yea
Donzella James Democrat Not Voting
Ed Harbison Democrat Yea
Elena Parent Democrat Yea
Emanuel Jones Democrat Not Voting
Freddie Powell Sims Democrat Not Voting
Gail Davenport Democrat Yea
Harold Jones II Democrat Yea
Jaha Howard Democrat Yea
Josh McLaurin Democrat Yea
Kenya Wicks Democrat Yea
Kim Jackson Democrat Yea
Michael 'Doc' Rhett Democrat Yea
Nan Orrock Democrat Nay
Nikki Merritt Democrat Yea
RaShaun Kemp Democrat Yea
Randal Mangham Democrat Yea
Sally Harrell Democrat Yea
Sheikh Rahman Democrat Yea
Sonya Halpern Democrat Yea
Tonya Anderson Democrat Yea
Ben Watson Republican Yea
Bill Cowsert Republican Nay
Billy Hickman Republican Yea
Blake Tillery Republican Nay
Bo Hatchett Republican Yea
Brian Strickland Republican Yea
Carden Summers Republican Yea
Chuck Hufstetler Republican Yea
Chuck Payne Republican Yea
Clint Dixon Republican Yea
Drew Echols Republican Yea
Ed Setzler Republican Nay
Frank Ginn Republican Yea
Greg Dolezal Republican Nay
Jason Anavitarte Republican Yea
Jason T. Dickerson Republican Yea
John Albers Republican Yea
Kay Kirkpatrick Republican Yea
Larry Walker, III Republican Yea
Lee Anderson Republican Yea
Marty Harbin Republican Yea
Matt Brass Republican Nay
Max Burns Republican Yea
Mike Hodges Republican Yea
Randy Robertson Republican Not Voting
Rick Williams Republican Yea
Russ Goodman Republican Yea
Sam Watson Republican Yea
Shawn Still Republican Yea
Steve Gooch Republican Nay
Steven McNeel Republican Yea
Timothy Bearden Republican Nay

Official roll call →

PASSAGE

Passed 160 Yea · 8 Nay · 12 Other
Party YeaNayPresentNot Voting
Democrat 73104
Republican 87705
Unaffiliated 0003
Total 1608012
% of votes cast 89%4%0%7%
How each member voted (180)
Member Party Vote
VACANT — Not Voting
VACANT — Not Voting
VACANT — Not Voting
Akbar Ali Democrat Yea
Al Williams Democrat Yea
Angela Moore Democrat Not Voting
Anissa Jones Democrat Yea
Anne Allen Westbrook Democrat Yea
Arlene Beckles Democrat Yea
Betsy Holland Democrat Yea
Billy Mitchell Democrat Yea
Brian Prince Democrat Yea
Bryce Berry Democrat Yea
Carl Gilliard Democrat Yea
Carolyn Hugley Democrat Yea
Dar'shun Kendrick Democrat Yea
David Sampson Democrat Yea
David Wilkerson Democrat Yea
Debbie Buckner Democrat Yea
Debra Bazemore Democrat Yea
Demetrius Douglas Democrat Yea
Derrick Jackson Democrat Yea
Dewey McClain Democrat Yea
Dexter Sharper Democrat Yea
Doreen Carter Democrat Yea
Edna Jackson Democrat Yea
El-Mahdi Holly Democrat Yea
Eric Bell Democrat Yea
Eric Gisler Democrat Yea
Esther Panitch Democrat Yea
Floyd Griffin Democrat Not Voting
Gabe Okoye Democrat Yea
Gabriel Sanchez Democrat Nay
Imani Barnes Democrat Yea
Inga Willis Democrat Yea
Jasmine Clark Democrat Yea
Karen Lupton Democrat Yea
Karla Drenner Democrat Yea
Karlton Howard Democrat Yea
Kim Schofield Democrat Yea
Kimberly Alexander Democrat Yea
L.C. Myles Democrat Yea
Lisa Campbell Democrat Yea
Long Tran Democrat Yea
Lydia Glaize Democrat Yea
Mack Jackson Democrat Yea
Marvin Lim Democrat Yea
Mary Ann Santos Democrat Yea
Mary Frances Williams Democrat Yea
Mary Oliver Democrat Yea
Mekyah McQueen Democrat Yea
Michael Smith Democrat Yea
Michelle Au Democrat Yea
Miriam Paris Democrat Yea
Omari Crawford Democrat Yea
Park Cannon Democrat Yea
Patty Marie Stinson Democrat Yea
Phil Olaleye Democrat Yea
Regina Lewis-Ward Democrat Yea
Rhonda Burnough Democrat Yea
Rhonda Taylor Democrat Yea
Robert Dawson Democrat Yea
Robert Flournoy Democrat Yea
Ruwa Romman Democrat Not Voting
Saira Draper Democrat Yea
Sam Park Democrat Yea
Sandra Scott Democrat Yea
Scott Holcomb Democrat Yea
Segun Adeyina Democrat Yea
Shea Roberts Democrat Yea
Sheila Jones Democrat Yea
Solomon Adesanya Democrat Yea
Spencer Frye Democrat Yea
Stacey Evans Democrat Yea
Sylvia Wayfer Baker Democrat Yea
Tangie Herring Democrat Yea
Tanya Miller Democrat Yea
Terry Cummings Democrat Yea
Tremaine Reese Democrat Not Voting
Viola Davis Democrat Yea
Yasmin Neal Democrat Yea
Alan Powell Republican Yea
Angie O'Steen Republican Yea
Beth Camp Republican Yea
Bethany Ballard Republican Yea
Bill Fincher Republican Yea
Bill Hitchens Republican Yea
Bill Werkheiser Republican Yea
Bill Yearta Republican Yea
Brad Thomas Republican Yea
Brent Cox Republican Nay
Bruce Williamson Republican Yea
Buddy DeLoach Republican Yea
Butch Parrish Republican Yea
Carmen Rice Republican Yea
Carter Barrett Republican Yea
Charles Martin Republican Yea
Charlice Byrd Republican Nay
Chas Cannon Republican Yea
Chris Erwin Republican Yea
Chuck Efstration Republican Yea
Clint Crowe Republican Yea
Dale Washburn Republican Yea
Danny Mathis Republican Yea
Darlene Taylor Republican Yea
David Clark Republican Yea
David Huddleston Republican Yea
David Jenkins Republican Not Voting
Deborah Silcox Republican Yea
Derrick McCollum Republican Yea
Devan Seabaugh Republican Yea
Don Parsons Republican Yea
Eddie Lumsden Republican Yea
Emory Dunahoo Republican Nay
Gary Richardson Republican Yea
Gerald Greene Republican Yea
Ginny Ehrhart Republican Yea
Holt Persinger Republican Yea
Houston Gaines Republican Yea
Jaclyn Ford Republican Yea
James Burchett Republican Not Voting
Jan Jones Republican Yea
Jason Ridley Republican Yea
Jesse Petrea Republican Not Voting
Joe Campbell Republican Yea
John Carson Republican Not Voting
John Corbett Republican Yea
John LaHood Republican Yea
Johnny Chastain Republican Yea
Jon Burns Republican Not Voting
Jordan Ridley Republican Nay
Joseph Gullett Republican Yea
Josh Bonner Republican Yea
Justin Howard Republican Yea
Karen Mathiak Republican Yea
Kasey Carpenter Republican Yea
Katie Dempsey Republican Yea
Kimberly New Republican Yea
Lauren McDonald III Republican Yea
Lee Hawkins Republican Yea
Leesa Hagan Republican Yea
Lehman Franklin Republican Yea
Lynn Smith Republican Yea
Mark Newton Republican Yea
Martin Momtahan Republican Yea
Matt Barton Republican Yea
Matt Dubnik Republican Yea
Matt Hatchett Republican Yea
Matt Reeves Republican Yea
Matthew Gambill Republican Yea
Mike Cameron Republican Yea
Mike Cheokas Republican Yea
Mitchell Horner Republican Nay
Mitchell Scoggins Republican Yea
Noel Williams, Jr. Republican Yea
Noelle Kahaian Republican Nay
Reynaldo Martinez Republican Yea
Rick Jasperse Republican Yea
Rick Townsend Republican Yea
Rob Clifton Republican Yea
Rob Leverett Republican Yea
Robert Dickey Republican Yea
Ron Stephens Republican Yea
Sandy Donatucci Republican Yea
Scott Hilton Republican Yea
Sharon Cooper Republican Yea
Shaw Blackmon Republican Yea
Soo Hong Republican Yea
Stan Gunter Republican Yea
Steve Tarvin Republican Nay
Steven Meeks Republican Yea
Steven Sainz Republican Yea
Tim Fleming Republican Yea
Todd Jones Republican Yea
Trey Kelley Republican Yea
Trey Rhodes Republican Yea
Tyler Paul Smith Republican Yea
Vance Smith Republican Yea
Victor Anderson Republican Yea
Will Wade Republican Yea

Official roll call →

Subjects

taxation housing
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Frequently asked questions

What does HB 1209 do?
A BILL to be entitled an Act to amend Code Section 48-8-3 of the Official Code of Georgia Annotated, relating to exemptions relative to state sales and use taxes, so as to provide for a sales and use tax exemption for purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; to provide for limitations on the amount of credits to be issued; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
Who sponsors HB 1209?
HB 1209 is sponsored by Houston Gaines (Republican), Carl Gilliard (Democrat), Jesse Petrea (Republican), Shaw Blackmon (Republican), and Ron Stephens (Republican).
What is the current status of HB 1209?
This bill has been enacted into law. Introduced February 05, 2026. Enacted.
Where can I track HB 1209?
Track HB 1209 free on One Click Politics — get push/email alerts when it moves.

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