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HB 1199

Revenue and taxation; Internal Revenue Code and Internal Revenue Code of 1986; revise terms and incorporate certain provisions of federal law into Georgia law

2025-2026 Regular Session Introduced by Shaw Blackmon and 3 co-sponsors

Georgia bill aligns state tax code with federal Internal Revenue Code, updating terminology and incorporating federal tax provisions into state law.

Effective Date
#revenueandtaxation
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WeVote Research Nonpartisan
Bill Summary · HB 1199

Legislative bill overview

HB 1199 updates Georgia's state tax code to align with the current federal Internal Revenue Code (IRC) and incorporates specific federal tax provisions into state law. The bill revises terminology and references to ensure Georgia's tax system mirrors federal definitions and rules that have changed since previous alignments.

Why is this important

Georgia's tax code is typically tied to federal tax law, meaning updates ensure consistency between state and federal taxation and simplify compliance for taxpayers and administrators. When Georgia fails to update these references, it can create confusion, administrative burden, and potential revenue discrepancies as federal and state tax treatment diverge.

Potential points of contention

  • Revenue impact unclear: The bill's fiscal effect on state revenue isn't specified in available information; changes to tax provisions could increase or decrease collections depending on which IRC provisions are incorporated
  • Scope of "certain provisions": The vague language about which federal provisions are incorporated makes it difficult to assess what specific tax rules will change without seeing the full bill text
  • Retroactive application timing: There may be disputes about effective dates—whether changes apply prospectively only or could affect prior tax years, creating compliance and refund complications

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

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