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HB 1111

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

2025-2026 Regular Session Introduced by Stan Gunter and 3 co-sponsors

Georgia bill creates local healthcare sales tax option allowing counties to fund medical services and infrastructure through additional consumer sales taxes.

House Second Readers
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Bill Summary · HB 1111

Legislative bill overview

HB 1111 proposes to create a new special purpose local option sales tax (SPLOST) in Georgia that would be dedicated specifically to healthcare purposes. This would allow individual counties or municipalities to implement an additional local sales tax with revenues directed toward healthcare infrastructure, services, or related expenditures. The bill is currently in early stages of the legislative process.

Why is this important

Healthcare funding mechanisms directly affect hospital operations, community health services, and patient access to care. A dedicated healthcare SPLOST could provide stable, local revenue for medical facilities without requiring state appropriations, but would also place the tax burden on consumers through higher sales taxes. This approach represents a choice about how to fund healthcare infrastructure and whether that responsibility should rest with local or state government.

Potential points of contention

  • Regressivity concerns: Sales taxes are regressive, meaning they take a higher percentage of income from lower-income households, raising equity questions about funding healthcare through this mechanism
  • Local vs. state responsibility: Whether healthcare funding should be a locally-controlled option or a state-level responsibility, potentially creating disparities across regions
  • Voter approval and implementation: The bill's provisions regarding whether voter approval is required for activation and which healthcare purposes qualify for funding remain unclear from the title alone

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

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