House Committee of Reference Report
Committee on Appropriations
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All text that will be removed from the bill will be indicated by strikethrough as follows:
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This is text that is removed from law. -
Text that is added to a bill will be indicated by either all capitals or bold & italic as follows:
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- This all capitals text would be added to law.
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April 24, 2026
After consideration on the merits, the Committee recommends the following:
HB26-1206 be amended as follows, and as so amended, be referred to the Committee of the Whole with favorable recommendation:
Page 1, Line 1Amend printed bill, page 5, line 3, strike "and (5)" and substitute "(5), (6),
Page 1, Line 2and (7)".
Page 1, Line 3Page 7, after line 25 insert:
Page 1, Line 4"(6) The department of revenue may seek, accept, and
Page 1, Line 5expend gifts, grants, or donations from private or public sources
Page 1, Line 6to administer a sales or sales and use tax that is levied in
Page 1, Line 7accordance with this section. The department of revenue is not
Page 1, Line 8required to administer a sales or sales and use tax that is levied
Page 1, Line 9in accordance with this section until the department has
Page 1, Line 10received sufficient money to do so. For state fiscal year 2027-28
Page 1, Line 11and any subsequent state fiscal year, the general assembly may
Page 1, Line 12appropriate money from the general fund for the
Page 1, Line 13implementation of this section.
Page 1, Line 14(7) Subsections (1)(z), (4), and (5) of this section will take
Page 1, Line 15effect if the department of revenue receives an amount of gifts,
Page 1, Line 16grants, and donations sufficient to pay for the department's
Page 1, Line 17costs in administering a sales or sales and use tax levied in
Page 1, Line 18accordance with this section. The executive director of the
Page 1, Line 19department of revenue shall notify the revisor of statutes in
Page 1, Line 20writing of the date when the condition specified in this
Page 1, Line 21subsection (7) has occurred by emailing the notice to
Page 1, Line 22revisorofstatutes.ga@coleg.gov. Subsections (1)(z), (4), and (5)
Page 1, Line 23of this section take effect upon the date identified in the notice
Page 1, Line 24that the department received an amount of gifts, grants, and
Page 1, Line 25donations sufficient to pay for the department's costs in
Page 1, Line 26administering a sales or sales and use tax levied in accordance
Page 2, Line 1with this section or, if the notice does not specify that date,
Page 2, Line 2upon the date of the notice to the revisor of statutes.".
Page 2, Line 3Page 7, line 27, strike "and (3)" and substitute "(3), (4), and (5)".
Page 2, Line 4Page 10, after line 23 insert:
Page 2, Line 5"(4) The department of revenue may seek, accept, and
Page 2, Line 6expend gifts, grants, or donations from private or public sources
Page 2, Line 7to administer a sales or sales and use tax that is levied in
Page 2, Line 8accordance with this section. The department of revenue is not
Page 2, Line 9required to administer a sales or sales and use tax that is levied
Page 2, Line 10in accordance with this section until the department has
Page 2, Line 11received sufficient money to do so. For state fiscal year 2027-28
Page 2, Line 12and any subsequent state fiscal year, the general assembly may
Page 2, Line 13appropriate money from the general fund for the
Page 2, Line 14implementation of this section.
Page 2, Line 15(7) Subsections (1)(h), (1)(i), (2), and (3) of this section will
Page 2, Line 16take effect if the department of revenue receives an amount of
Page 2, Line 17gifts, grants, and donations sufficient to pay for the
Page 2, Line 18department's costs in administering a sales or sales and use tax
Page 2, Line 19levied in accordance with this section. The executive director of
Page 2, Line 20the department of revenue shall notify the revisor of statutes
Page 2, Line 21in writing of the date when the condition specified in this
Page 2, Line 22subsection (7) has occurred by emailing the notice to
Page 2, Line 23revisorofstatutes.ga@coleg.gov. Subsections (1)(h), (1)(i), (2),
Page 2, Line 24and (3) of this section take effect upon the date identified in the
Page 2, Line 25notice that the department received an amount of gifts, grants,
Page 2, Line 26and donations sufficient to pay for the department's costs in
Page 2, Line 27administering a sales or sales and use tax levied in accordance
Page 2, Line 28with this section or, if the notice does not specify that date,
Page 2, Line 29upon the date of the notice to the revisor of statutes.".