[{"_1":2,"_124":-5,"_125":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100,112],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6341622,"mediaKeyId","2256728-dede84c938288bf00a888db5f78fc865","parentId",2256728,"title","Bill would let businesses use CPA affidavit instead of full financial disclosures for local occupation taxes","audioSeconds",322,"startMs",5214000,"endMs",5536000,"viewUrl","/Search/View?dp=1&key=2256728-dede84c938288bf00a888db5f78fc865&start=5214&end=5536","thumbnailUrl","https://assets.pipeline.soar.com/2256728-dede84c938288bf00a888db5f78fc865/thumbnail_5214000.jpg","articleUrl","/articles/6341622/Georgia/Bill-would-let-businesses-use-CPA-affidavit-instead-of-full-financial-disclosures-for-local-occupation-taxes","mediaUrl","https://secure.pipeline.soar.com/6341622-3df53f0d66c38be8e7b357915a4cbe68/orig.mp4?Expires=1771154621&Signature=aAhvwRrXyIzWlOogk1HF5xqiaq1N4YUdsO8O~~UXBdf26~gkxe6J6bpJIXfgbPQqlSGF7O9naZgcaTAKL0iHABjxmh2YIUHQNncB1cmx1QQYUfD~920Ql3EFTdKplnJH~-z~LkqEE2e9wLaDs~h8RWuXaUc9IjCbVhPRkD-hKpdmeB7QpPkj2Dg7fRBrw5~F5mZQxwz8cqhGHzUTuUlIFYc~Dl7SSvLJQySQn2M3eWa4M5BhMTzwKnKoWCmJE7JsnyywpLYNpNfdzpR8teixLRfzctfINfkxgtUWPUEu44SQB~ZJJB4Q921Z8MMbkwM1MbIqArnZ6Y6Pka6IXBqmDg__&Key-Pair-Id=KUT5TJCACFTXG","author","GA State Legislature ","date","2025-02-10T00:00:00Z","article","Representative Montahan introduced a bill (substitute to House Bill 141, LC443011-S) to permit businesses to submit a certified public accountant affidavit in lieu of full internal financial statements when reporting gross receipts for local occupation-tax calculations.

The sponsor said the change would protect sensitive vendor, payroll and contract data that businesses do not wish to make available to local governments and would reduce cybersecurity and conflict-of-interest risks where competitors sit on local boards. The affidavit requirement would specify CPAs (not bookkeepers) and rely on the CPA licensing code and disciplinary rules as a guard against misstatement. Committee members asked whether the affidavit would preclude local audits; the sponsor said jurisdictions could still choose other tax bases (flat rates or employee counts) and that the affidavit would be an accepted alternative reporting method.

The committee held the first hearing; representatives praised the narrow confidentiality aim and raised broader questions about whether gross-receipts reporting remains appropriate in some localities. No vote was taken; the sponsor said he would return with any requested drafting adjustments.","mediaType","Video","parentTitle","02.10.25 Ways & Means Subcommittees","oneSentenceSummary","Representative Montahan said the bill would allow a certified public accountant affidavit in place of detailed financial records when businesses report gross receipts for local occupation taxes, addressing proprietary and cybersecurity concerns.","taxTitle","Ways & Means, HOUSE OF REPRESENTATIVES, Committees, Legislative, Georgia","taxId",17388,"location","Georgia","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6341626,"Subcommittee hears substitute bill allowing up to $300 tax credit for safe firearm storage or training",681,6074000,6755000,"/Search/View?dp=1&key=2256728-dede84c938288bf00a888db5f78fc865&start=6074&end=6755","https://assets.pipeline.soar.com/2256728-dede84c938288bf00a888db5f78fc865/thumbnail_6074000.jpg","/articles/6341626/Georgia/Subcommittee-hears-substitute-bill-allowing-up-to-300-tax-credit-for-safe-firearm-storage-or-training","https://secure.pipeline.soar.com/6341626-e383b1e9f253798b3ba925fd396687da/orig.mp4?Expires=1771154621&Signature=LpdYq~kCFh2TW8Vfmvx7jYXL96Jf2cfESEFDY13FWh-qN4MqNeU7yOK7Q2Nec-ctt8XY8jf2BtmPLpwAvNj3hY~wXXOZUxlkSSi8RjGNjCwmZkJQaIG6-VyUbd~nsoGzWhW34YthCd9FtPvhdseif-WWGwWfyOCzmWxezxNUs9rWa6-GgEaQzb8We1xllEthD-NJt-lCQNuP~-imAVItClaP-x~z76XvcZNixVxc-~-g8JqTyq9yUWzkIs8-qRTcgWqzYNVCIq9TRokRTByQLERP4lcUlRJCzsgh0w8QLvqXSRJERI3IrmLi4P4Q34vLEZvhPtaTXT2ITnQ-9t2QTg__&Key-Pair-Id=KUT5TJCACFTXG","Representative (surname Newton in transcript) presented a substitute to House Bill 79 (LC51085-S), proposing a voluntary, capped state tax credit to encourage safe storage and optional firearm-safety training. Under the plan, a taxpayer could use up to $300 of their state income-tax liability to purchase certified safe-storage devices or attend approved in-person firearm-safety courses. The measure would be capped and include a five-year sunset.

\"House Bill 79 allows you to use $300 of whatever tax you owe the state, instead of having to write a check to the state for that $300, you can purchase a safe storage device or you can get, in person safe firearm handling,\" the sponsor said, framing the proposal as a voluntary tool to reduce unintentional injury and youth access without criminal penalties or mandate.

The sponsor emphasized safety data and called the measure one tool among many to reduce firearm injuries and deaths among young people, noting that about 30% of firearm deaths in the 1–19 age group were suicides and that assaults make up a larger share. The sponsor said the NRA had conveyed written support and described the proposal as non‑mandatory and non‑punitive.

Committee members asked technical questions about administration: whether the credit is refundable (it is not), whether married filers could claim the credit twice (each taxpayer could claim the credit separately), and whether the Department of Revenue would maintain records; the bill bars creation of a public list of participants.

Representative Newton and members requested further drafting on outreach, device definitions and the program cap; the measure will return for additional committee work. The bill previously passed the full House 62–3 in an earlier session; this committee heard the substitute version and received no final vote at the hearing.","A substitute to House Bill 79 would let taxpayers use up to $300 of state income-tax liability toward approved firearm safe-storage devices or in-person safety training; proponents called it voluntary, targeted and complementary to existing school-safety efforts.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6341631,"Subcommittee hears proposal to exempt construction materials for nonprofit affordable-housing projects",336,3811000,4147000,"/Search/View?dp=1&key=2256728-dede84c938288bf00a888db5f78fc865&start=3811&end=4147","https://assets.pipeline.soar.com/2256728-dede84c938288bf00a888db5f78fc865/thumbnail_3811000.jpg","/articles/6341631/Georgia/Subcommittee-hears-proposal-to-exempt-construction-materials-for-nonprofit-affordable-housing-projects","https://secure.pipeline.soar.com/6341631-f92dbcc7d0676f72910de110e5913a13/orig.mp4?Expires=1771154621&Signature=NVDCfE3QEHz911j8g9AdIcqgpI82aqCTvN1VQuFffnq-Z73PEpYRkdk6gdvNp4iDOKBhIEZZVHcR3AsSK5gjxIUSHDPrAkiEp6VUPacF0C2c56b3VwGew-4pko6TfSaThcIQC23fniZ0Yd9QzDyQn7tVr4cZ7vHtTCeotdrV-WitqMFQlIDvqt4w~4KI9njA7T3ZqoF6zxUmoUDrjHF0Ly7QxtMV8AsNFdC7Xwf4ZogI5Uuk22o2fUMFrmKE0zjP3WMTRlfCLRZ6~xAB5ZlRZG9pDG3PVE28EwkmGrXDZW5qtXqcxERzPFzXQjDhpCF1Wtd4NNfOBSJ4phkJfdAbnA__&Key-Pair-Id=KUT5TJCACFTXG","Representative Franklin presented House Bill 165 (LC500947), a proposal to exempt sales tax on materials used to construct or renovate affordable and workforce housing when a qualifying nonprofit developer is the owner. Franklin said the bill would be offset by removing three other existing credits or exemptions from the tax code.

Elizabeth Apley, an attorney representing a coalition including House ATL and Enterprise Community Partners Southeast, told the committee that Georgia faces a persistent housing shortage and that the exemption would be a narrowly tailored way to increase production of affordable housing. She said similar exemptions exist in many other states and estimated that the exemption could yield $8,400–$10,000 in sales-tax savings per affordable house built, a figure cited by Habitat for Humanity in supporting correspondence provided to the committee.

Natalie Kizer of House ATL and Ron Kirkpatrick of Historic District Development Corporation described local development examples and said construction costs and market-rate pricing squeeze nonprofit affordability efforts. Austin Hackney of the Home Builders Association of Georgia also testified in support, saying reducing taxes on materials affects the “lumber” component in housing costs and can help build more units.

The Association County Commissioners of Georgia (ACCG) opposed broad exemptions, warning that “taxes do not disappear — they only shift.” ACCG said the exemption would erode the sales-tax base and picked winners and losers among taxpayers.

Committee members asked authors for clarification: several requested a precise definition of “affordable housing” and more detailed fiscal estimates; the author said a fiscal note is expected before any motion. The bill did not receive a vote at this session and will return for further drafting and fiscal analysis.","Supporters said exempting sales tax on materials would lower per-unit costs for nonprofit and workforce housing projects; county associations cautioned against shifting tax burdens.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6341636,"Committee examines bill to remove solar exemption from CUVA, drawing divided views",595,2169000,2764000,"/Search/View?dp=1&key=2256728-dede84c938288bf00a888db5f78fc865&start=2169&end=2764","https://assets.pipeline.soar.com/2256728-dede84c938288bf00a888db5f78fc865/thumbnail_2169000.jpg","/articles/6341636/Georgia/Committee-examines-bill-to-remove-solar-exemption-from-CUVA-drawing-divided-views","https://secure.pipeline.soar.com/6341636-aad8bfcbfadce6aa5457b93eae0fa01d/orig.mp4?Expires=1771154621&Signature=gJXVOI-4tFiQkN6f31GwF~QxEYlKs9SRvkB7ZNUAiEkhOkOPYBf-bxPUQz54sQoFRtftq486KtRK762LL8gk1G9u4sU9HU31j0P5HFnD0ZYWjAEE02FrVl7VU3~SnYx4H~ik~9Y5Q4vTAakpfUXFUSiFTA0Oe8vP-mv9lBqYpclUJskRSc4e0nB3O15kxsZOveRVI9SkEscFKuqVveeH1Ko-eW6FgCpDgOzcM-M-gPmns1yqilpaK~nRlBSMj-diQNs-8nIXEn58Cy4jvurVVsxG6WHYv7PAB9hhKi~3aJGMJJJydtbS7gK2e1PUYtXEVnSc0ywlcPTz-n9KfK0Brg__&Key-Pair-Id=KUT5TJCACFTXG","Representative Chuck Cowan presented House Bill 169 (LC442945), which would change how CUVA and FLPA covenants treat solar installations on enrolled agricultural and timberland. Cowan said the bill would treat a solar conversion like any other commercial or industrial use — precipitating a breach of the covenant on the entire tract rather than only on the acres converted.

\"This bill does not prevent a landowner from installing solar panels on their farm or forest land,\" Cowan said. \"It just removes the exemption for solar panels and puts them in a category with other similar uses that would likewise trigger a breach.\" He added the measure would grandfather currently enrolled covenant holders until their 10-year agreement expires.

The bill prompted a wide-ranging debate about farmland preservation, local fiscal effects and energy policy. Mark Woodall of the Sierra Club testified in opposition, saying utility-scale solar helps rural counties and school boards by producing revenue and that farmland loss historically stems from warehouses and subdivisions, not solar installations.

\"If a farmer can lease part of his farm and stay in business, that seems like a good thing,\" Woodall said. He cited an estimate from a Taylor County official that a solar project there could generate about $40,000,000 after abatements.

Supporters of the bill, including several committee members, argued the exemption undercuts the conservation intent of CUVA and FLPA and amounts to an implicit subsidy by shifting tax burdens to other property owners. Representative Martin suggested a compromise requiring proof that a CUVA application predated a given date for new entries, to avoid retroactively voiding existing agreements.

No final action was taken. Representative Cowan and members asked legislative counsel to verify statutory language and timing; the bill will return for further review.

Speakers and testimony reflected both conservation and energy-policy considerations rather than a settled policy consensus. Committee members noted the bill’s effect would depend on how many landowners opt for solar and on whether they restructure which acres remain under protection.","Representative Cowan told the committee the measure would remove a carve-out that treated solar installations differently than other commercial uses on land enrolled in conservation-use valuation (CUVA) and the Forest Land Protection Act (FLPA). Environmental groups and economic-development speakers offered competing testimony.",{"_33":113,"_35":36,"_37":38,"_39":114,"_41":115,"_43":116,"_45":117,"_47":118,"_49":119,"_51":120,"_53":121,"_55":56,"_57":58,"_59":122,"_61":62,"_63":64,"_65":123,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6341641,"Ways & Means subcommittees advance income-tax refunds and a rate cut; several measures get first hearings",161,615000,776000,"/Search/View?dp=1&key=2256728-dede84c938288bf00a888db5f78fc865&start=615&end=776","https://assets.pipeline.soar.com/2256728-dede84c938288bf00a888db5f78fc865/thumbnail_615000.jpg","/articles/6341641/Georgia/Ways-Means-subcommittees-advance-income-tax-refunds-and-a-rate-cut-several-measures-get-first-hearings","https://secure.pipeline.soar.com/6341641-0ec5dbe89d981394522007ec7551dfe1/orig.mp4?Expires=1771154621&Signature=T1hbtho9QRACjZzExdtk1QKfX4x2of0PaR1JsMfZS6Hu~4BGEqCA2gOgRLWzrG5G5CcqXs549Mkv6cpNPDI66abkgJlOy~m4q2nrqTkpMPNbk6PY7kzT-arWJdZ5E5ZqulR7nnABOzMll-zlF57pFpA3tVZC4k9BW3E7TISQVrxt9LnDJleU4mCo0jNS1HqCAFMzU82nbPyoeVKiHsCWRC276JveRalqZB0SIsJGCne28y1fhPU1j7iRMwnbNKDsdiNk-rv4GpHSwPLdeYbDj2jZi~~VoiFTCQOBZyNn5SpbsV5Z0hS0uExObSmjAJYtuxkhHOF805dDPCndGv~3uA__&Key-Pair-Id=KUT5TJCACFTXG","The Ways & Means income-tax subcommittee and related subcommittees met for a multi-part session that moved two income-tax measures forward and held initial hearings on a string of other bills, including a federal conformity update and several sales- and property-tax proposals.

Representative Noel Williams presented a refund measure described as a continuation of prior tax relief for “hardworking Georgians.” The presentation characterized the total refund value at about $1,000,000,000 and stated refund amounts for certain filing statuses. The committee called and passed the measure by voice vote; members recorded the action as carrying unanimously.

The committee also took a final action on a separate income-tax rate cut. Representative (first name not specified in transcript) Hong presented House Bill 111 (LC590028-EC), saying the bill would lower the state individual income tax rate from 5.39% to 5.19% effective July 1, 2025, and that future automatic reductions toward 4.99% would depend on meeting statutory “triggers.” Members discussed those triggers and the fiscal note; the subcommittee moved the bill by voice vote and recorded unanimous approval.

Members heard an annual Internal Revenue Code conformity bill (described as the annual update) presented by Chairman Carson and testimony from Department of Revenue representatives Austin Gibbons and Kelsey Finn. They described the fiscal impact as likely minimal and said a formal fiscal note was not yet available. That bill was at its first hearing; members did not vote on it at the session.

Separate Ways & Means subcommittees handling sales and other taxes reported these actions: the sales-tax subcommittee recorded unanimous approval of a resolution (HR 42, LC339741EC) ratifying governor-issued temporary suspension of motor fuel and diesel taxes issued during an emergency; the agriculture-related subcommittee approved a constitutional amendment resolution (HR 32, LC443014-S) and a companion enabling statute (HB 90, LC442885), both by voice votes.

Several bills received initial hearings and public comment but were not advanced at this session. Those included a CUVA/FLPA (conservation-use valuation/forest land protection) amendment addressing solar installations on agricultural timberland, a proposed sales-tax exemption for materials used in affordable-housing construction, and a tax-exemption/credit proposal to encourage firearm safe-storage and safety training by allowing up to $300 of state income tax liability to be used for approved devices or training.

Votes at a glance: two subcommittee actions were recorded as unanimous voice approvals during the meeting. Where the transcript recorded only a voice vote, votes are noted as unanimous voice votes with no roll-call tally provided in the record.

The meeting produced multiple first hearings and a number of follow-ups: several bills will return for fiscal notes or amended language before a second hearing.","The Ways & Means income-tax and related subcommittees met in a lengthy session that produced unanimous approval of two tax measures and first hearings on several others, including an internal revenue code update and multiple sales- and property-tax items.","actionData","errors"]

Article not found

Bill would let businesses use CPA affidavit instead of full financial disclosures for local occupation taxes

Subcommittee hears substitute bill allowing up to $300 tax credit for safe firearm storage or training

Subcommittee hears proposal to exempt construction materials for nonprofit affordable-housing projects

Committee examines bill to remove solar exemption from CUVA, drawing divided views

Ways & Means subcommittees advance income-tax refunds and a rate cut; several measures get first hearings