Bill
HB 180
House Bill 180 exempts groceries and WIC items from Georgia's General Excise Tax, easing costs for low-income families and improving access to essential nutrition.
Bill Number: HB 180
Title: Relating to General Excise Tax Exemptions
Status: Referred to HSH, ECD, FIN
Introduced: January 29, 2025
Classification: Bill
Subject: Exemption, General Excise Tax, Groceries, WIC
House Bill 180 aims to amend the existing laws regarding the General Excise Tax in Georgia, specifically focusing on exemptions for certain essential goods. The primary intent of the bill is to alleviate the financial burden on low-income families and individuals by exempting groceries and items covered under the Women, Infants, and Children (WIC) program from the General Excise Tax.
Exemption from General Excise Tax: The bill proposes to exempt all grocery items and WIC-approved products from the General Excise Tax. This change is intended to make essential food items more affordable for consumers, particularly those who rely on WIC assistance.
Eligibility Criteria: The bill outlines specific criteria for which items qualify for the exemption, ensuring that only necessary food items are included, thereby preventing misuse of the exemption.
Implementation Timeline: The bill includes provisions for the effective date of the tax exemption, which is set for July 1, 2025, allowing time for necessary adjustments in tax collection processes.
Consumers: Low-income families and individuals who purchase groceries and WIC-approved items will benefit directly from the tax exemption, resulting in lower overall costs for essential goods.
Retailers: Grocery stores and retailers that sell WIC-approved products will need to adjust their pricing and tax collection practices to comply with the new exemption.
State Revenue: The state may experience a decrease in revenue from the General Excise Tax due to the exemptions, which could impact funding for various public services.
Legislative Journey: The bill was introduced on January 29, 2025, and has undergone several readings and committee reviews in both the House and Senate. It was passed by the House on March 4, 2025, and subsequently by the Senate on April 2, 2025.
Governor's Approval: The bill was signed by the Governor on May 14, 2025, and is set to take effect on July 1, 2025.
Conflict Repeal: The bill includes a provision to repeal any conflicting laws, ensuring clarity and consistency in the application of the new tax exemptions.
House Bill 180 represents a significant legislative effort to support low-income families in Georgia by exempting essential food items from the General Excise Tax. By reducing the financial burden on these households, the bill aims to improve access to necessary nutrition and support public health initiatives. The successful passage and implementation of this bill will require cooperation from retailers and state tax authorities to ensure a smooth transition to the new tax structure.
Compiled from official sources — confirm details with the bill’s official record.
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