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HB 223

Revenue and taxation; exclude from the calculation of taxable net income certain disaster relief or assistance grant program payments for agricultural losses suffered due to Hurricane Helene

2025-2026 Regular Session Introduced by James Burchett and 5 co-sponsors

Georgia excludes Hurricane Helene disaster relief grant payments to farmers from state income tax calculations, providing tax relief for agricultural recovery.

Effective Date
#conservationandnaturalresources #revenueandtaxation
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Bill Summary · HB 223

Legislative bill overview

HB 223 excludes disaster relief and agricultural assistance grant payments related to Hurricane Helene losses from Georgia state income tax calculations. This means farmers and agricultural operators who received government assistance for hurricane-related crop and livestock losses will not have to count those grant payments as taxable income.

Why is this important

Hurricane Helene caused significant agricultural damage across Georgia in 2024. Without this exclusion, farmers receiving federal or state disaster assistance would face a "double hit"—losing crops/livestock while also paying income taxes on the recovery funds meant to help them rebuild. This provision provides meaningful tax relief during the recovery period.

Potential points of contention

  • Scope limitations: The bill specifically targets Hurricane Helene losses; farmers affected by other recent disasters may question why similar relief isn't provided for their losses
  • Fairness concerns: Non-agricultural businesses that suffered hurricane damage don't receive equivalent tax treatment, raising equity questions about preferential treatment for the agricultural sector
  • Revenue impact: Excluding these payments reduces state tax revenue during a period when the state may need resources for disaster recovery infrastructure and services

Compiled from official sources — confirm details with the bill’s official record.

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