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Bill

HB 1214

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

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

Georgia bill HB 1214 permits counties to impose voter-approved local sales taxes dedicated exclusively to funding healthcare facilities and services.

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Bill Summary · HB 1214

Legislative bill overview

HB 1214 authorizes Georgia counties to implement a special purpose local option sales tax (SPLOST) dedicated specifically to healthcare purposes. The bill allows local jurisdictions to levy an additional sales tax with voter approval, with revenues directed exclusively toward healthcare-related initiatives rather than general operations.

Why is this important

Healthcare funding gaps have become critical in many rural and underserved Georgia communities. This mechanism provides an alternative revenue stream for local healthcare infrastructure, services, and facilities without requiring state budget allocations, potentially improving access to medical care at the county level.

Potential points of contention

  • Regressive tax burden: Sales taxes disproportionately affect lower-income residents who spend larger portions of their income on taxable goods, raising equity concerns about who funds healthcare improvements
  • Voter approval requirements and variation: Counties with lower voter turnout or less civic engagement may struggle to pass referendums, creating unequal healthcare investment across the state
  • Definitional scope: The bill's specific definition of "healthcare purposes" matters significantly—ambiguity could lead to disputes over eligible uses and potential misalignment with community needs

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

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