“Nearly all men can stand adversity, but if you want to test a man’s character, give him power.” — Abraham Lincoln

The House has scheduled four pieces of legislation for floor debate today, while the Senate has scheduled nine. Here’s what’s in them.

Citizen Whip Report

Legislative Day 35 – House Bills & Resolutions
Date: March 25, 2025

SENATE BILL 42

Title: Repeal of Certain Penalties Related to Prostitution and Related Offenses
Primary Sponsor: Hatchett, District 50
Committee Assignment: Judiciary Non-Civil

Summary:
This bill repeals specific penalty provisions associated with prostitution-related offenses under Georgia law.

Definitions & Key Terms:

• Prostitution-related offenses: Includes prostitution, keeping a place of prostitution, pimping, and pandering.
• The affected statutes are OCGA §§ 16-6-9 through 16-6-12, with changes to § 16-6-13(b).

New Requirements or Changes to Existing Law:

• Entire subsection (b) of Code Section 16-6-13 is repealed and reserved.
• This section previously included enhanced penalties, such as mandatory jail time or fines for repeat offenders or those committing these offenses near schools or churches.
• By repealing subsection (b) entirely, SB 42:
• Removes all mandatory minimums, including jail time and fines.
• Eliminates geographic enhancements for offenses near schools and churches.
• Leaves penalties to be governed by the underlying misdemeanor/felony statutes in §§ 16-6-9 through 16-6-12 without enhancement.

Full Context of the Repealed Code: OCGA § 16-6-13(b)

This subsection imposed enhanced criminal penalties for repeat offenses or when certain aggravating factors were present. Specifically, it included:

1. Mandatory Jail Time for Repeat Offenders

• A minimum 72-hour jail sentence for a second or subsequent conviction for:
  • Prostitution (§ 16-6-9)
  • Pimping (§ 16-6-11)
  • Pandering (§ 16-6-12)
• Courts were not allowed to suspend, probate, or defer this sentence.

2. Mandatory Fines

• A minimum $2,500 fine for those same repeat offenses.

3. Public Service Requirement

• Offenders could also be required to perform at least 30 days of community service.

4. Additional Penalties for Proximity to Schools or Churches

• If the offense occurred within 1,000 feet of a school or place of worship, penalties increased further:
  • Imprisonment of up to 12 months
  • Mandatory minimum fines of $2,500–$5,000
  • Mandatory 30 days community service

Who is Affected & How:

• Individuals charged with prostitution-related offenses: Will no longer face the specific enhanced penalties found in the repealed subsection.
• Law enforcement and prosecutors: Must rely on base offense penalties as prescribed elsewhere in law.

What Remains in the Law

The core definitions and prohibitions on prostitution, pimping, pandering, and keeping a place of prostitution are still illegal under Georgia law. SB 42 does not legalize these activities—it only eliminates certain enhanced penalties and sentencing mandates.

Penalties & Enforcement:

• No new penalties are introduced. The bill removes enhancements without altering the core offenses.

Implementation & Effective Date:

• Effective upon signature by the Governor or if it becomes law without signature.

SENATE BILL 110

Title: “Reasonable Childhood Independence Act” – Defining Neglect and Permitting Independent Activities for Children
Primary Sponsor: Anavitarte, District 31
Committee Assignment: Judiciary

Summary:
This bill updates definitions of “neglect” in Georgia’s juvenile code and provides exceptions to child endangerment laws when children engage in independent activities.

Definitions & Key Terms:

• Blatant Disregard: A legal custodian knowingly exposing a child to significant and imminent harm without precautions.
• Independent Activity: Includes walking to school, playing outside, or running errands alone.
• Neglect (revised): Adds language to differentiate between neglect and reasonable parental decision-making.

New Requirements or Changes to Existing Law:

• Updates OCGA § 15-11-2 to redefine neglect and introduce new terms.
• Amends OCGA § 16-5-60(b) to exempt legal custodians from reckless conduct charges if a child is engaged in an independent activity and not neglected.

Who is Affected & How:

• Parents/Guardians: Gain legal protection for allowing children to engage in age-appropriate, unsupervised activities.
• DFCS and Law Enforcement: Must assess neglect claims using updated definitions and cannot presume harm solely from unsupervised activity.

Penalties & Enforcement:

• Clarifies that permitting independent activities is not criminal unless it meets the new definition of neglect.

Implementation & Effective Date:

• Effective July 1, 2025.
• Applies to offenses occurring on or after that date.

SENATE BILL 119

Title: Manufactured Home Conversion & Lien Protections Act
Primary Sponsor: Goodman, District 8
Committee Assignment: Governmental Affairs

Summary:
This bill clarifies procedures for converting manufactured homes from personal property to real property and protects rights of prior lienholders.

Definitions & Key Terms:

• Manufactured Home: A mobile home that may be treated as personal or real property depending on legal filings.
• Certificate of Permanent Location: A legal document used to reclassify a manufactured home as real property.
• Prior Holder: A lender or lienholder with an existing interest in the home before its conversion.

New Requirements or Changes to Existing Law:

• Requires specific steps for converting a manufactured home to real property:
  • Home must be affixed to land.
  • Certificate of Permanent Location must be filed with the county clerk and the state commissioner.
• Preserves lienholder rights even after conversion:
  • They may repossess and revert the home to personal property without consent from the real property owner.
• Provides procedures for re-titling repossessed homes as personal property.

Who is Affected & How:

• Homeowners: Gain a clearer legal path to integrate manufactured homes into their land title.
• Lienholders: Maintain priority rights and can enforce them post-conversion.
• County Clerks and Tax Assessors: Required to record and process property classification changes.

Penalties & Enforcement:

• Removing a converted manufactured home without proper consent is a misdemeanor of a high and aggravated nature.

Implementation & Effective Date:

• Effective July 1, 2025.
• Applies to all contracts entered into on or after that date.

HOUSE RESOLUTION 273

Title: Sister City-State Designation – Incheon, South Korea
Primary Sponsor: Hong, District 103
Committee Assignment: International Affairs

Summary:
This resolution formally designates Incheon, South Korea as a sister city-state to Georgia.

Definitions & Key Terms:

• Sister City-State: A relationship intended to promote cultural, educational, and economic exchange.

New Requirements or Changes to Existing Law:

• No statutory changes—symbolic designation only.

Who is Affected & How:

• State of Georgia and the City of Incheon: Encouraged to engage in collaborative projects and exchanges.
• Georgia residents may benefit from strengthened international ties.

Penalties & Enforcement:

• None—non-binding resolution.

Implementation & Effective Date:

• Takes effect upon adoption by the House.

Senate Bills & Resolutions
Date: March 25, 2025

HOUSE BILL 290

Title: Annual Update to Federal Tax Conformity
Primary Sponsor: Carson, District 46
Committee Assignment: Finance

Summary:
HB 290 updates Georgia’s definition of the “Internal Revenue Code” to incorporate federal tax provisions enacted through January 1, 2025. This is a routine annual conformity update to align state tax law with federal changes, with exceptions.

Definitions & Key Terms:

• Internal Revenue Code: Federal tax code used as a basis for Georgia income tax calculations.
• Conformity: The act of matching state and federal tax rules for consistency.

New Requirements or Changes to Existing Law:

• Updates references in OCGA § 48-1-2(14) to use the January 1, 2025 version of the federal Internal Revenue Code.
• Maintains specific Georgia exceptions—certain sections (e.g., § 199, § 163(j), § 174) continue to be treated as if they were not in effect or in their pre-reform versions.

Who is Affected & How:

• Georgia taxpayers: Most will see continued alignment between state and federal returns.
• Tax preparers: Need to apply Georgia-specific adjustments for the enumerated exceptions.

Penalties & Enforcement:

• No new penalties.

Implementation & Effective Date:

• Applies to taxable years beginning on or after January 1, 2024.
• Effective upon signature of the Governor or becoming law without signature.

HOUSE BILL 392

Title: Georgia Tax Court – Launch Timeline Adjustments
Primary Sponsor: Martin, District 49
Committee Assignment: Judiciary

Summary:
HB 392 updates the launch dates and transition rules for the Georgia Tax Court.

Definitions & Key Terms:

• Georgia Tax Court: A new venue for hearing state tax disputes.
• Georgia Tax Tribunal: The existing administrative forum to be phased out.

New Requirements or Changes to Existing Law:

• Moves start of chief judge’s term to April 1, 2026 (was July 1).
• Court may begin hearing cases July 1, 2026.
• Transfers all pending Tax Tribunal cases as of June 30, 2026, to the new Tax Court unless the petitioner opts out by December 31, 2025.

Who is Affected & How:

• Taxpayers in dispute with the Georgia Department of Revenue: Will use the Tax Court starting July 2026.
• Those with pending cases can choose to stay with the Tribunal if they opt out and resolve the case before the transition date.

Penalties & Enforcement:

• None—administrative transition.

Implementation & Effective Date:

• Effective upon signature or becoming law without signature.
• Operational changes begin April–July 2026.

HOUSE BILL 475

Title: Film and Digital Production Tax Credit – New Definitions, Fees, and Appeals
Primary Sponsor: Gambill, District 15
Committee Assignment: Finance

Summary:
This bill tightens definitions, clarifies state certification procedures, allows for certification fees, and adds a “loser pays court costs” rule for companies that unsuccessfully appeal a tax credit denial.

Definitions & Key Terms:

• Qualified production activities: Now excludes projects without commercial distribution, user-generated social media content, or content not created in Georgia.

New Requirements or Changes to Existing Law:

• Department of Economic Development gets rulemaking authority.
• Adds application fees for certification.
• If a denial is appealed and upheld in court, the production company must pay court costs.

Who is Affected & How:

• Film and digital media producers: Tighter standards and new administrative costs.
• Department of Economic Development: Gains oversight authority.

Penalties & Enforcement:

• Financial penalty: Companies must pay court costs if they lose appeals on certification denials.

Implementation & Effective Date:

• Effective January 1, 2026.
• Applies to tax years beginning on or after that date.

HOUSE BILL 143

Title: Farm Water Use Permits – Metering and Transfer Regulations
Primary Sponsor: Dickey, District 134
Committee Assignment: Natural Resources and the Environment

Summary:
HB 143 expands requirements for water-measuring devices (meters) for farm use permits and streamlines procedures for permit transfers and enforcement.

Definitions & Key Terms:

• Water-measuring device: A meter installed to track farm water use.
• Division: Refers to the Environmental Protection Division (EPD) of the Georgia DNR.

New Requirements or Changes to Existing Law:

• Requires meters on all permitted farm withdrawals (surface and groundwater).
• Transfers or modifications of permits now trigger a 1-year deadline to install a meter (at the permittee’s expense).
• EPD is required to:
  • Audit a subset of water use reports.
  • Maintain or repair state-installed meters at no cost.
  • Enforce penalties for tampering.

Who is Affected & How:

• Farmers: Must install and maintain meters if not already present.
• State and contractors: Responsible for some meter installation and all repair work.

Penalties & Enforcement:

• Civil penalties for tampering, removal, or unauthorized modification of meters.

Implementation & Effective Date:

• Effective upon becoming law.
• Meter compliance deadlines vary based on permit changes.

HOUSE BILL 340

Title: Distraction-Free Education Act
Primary Sponsor: Hilton, District 48
Committee Assignment: Education and Youth

Summary:
HB 340 requires local public schools to adopt policies restricting K–8 students’ access to personal electronic devices during the instructional day.

Definitions & Key Terms:

• Bell-to-bell: Entire instructional day, including transitions and breaks.
• Personal electronic device: Smartphones, smartwatches, tablets, headphones, etc.
• Distraction-free education: Learning environment with restricted device use to improve focus and interaction.

New Requirements or Changes to Existing Law:

• By July 1, 2026, schools must ban student access to personal devices during school hours (with limited exceptions).
• By January 1, 2026, each local system must adopt policies that:
  • Prohibit bell-to-bell access.
  • Outline secure storage procedures.
  • Define rules for field trips, transportation, and emergencies.
  • Establish progressive discipline for violations.

Who is Affected & How:

• K–8 students: Cannot use devices during the school day.
• Parents: Must contact students via school staff during emergencies.
• Schools: Must implement enforcement, communication protocols, and provide family outreach.

Penalties & Enforcement:

• Students violating rules face escalating consequences per school policy.

Implementation & Effective Date:

• Policies due by January 1, 2026.
• Full ban effective July 1, 2026.
• Not subject to waiver by charter or strategic waiver districts.

HOUSE BILL 360

Title: Historic Rehabilitation Tax Credit Adjustment – Cabbagetown District
Primary Sponsor: Efstration, District 104
Committee Assignment: Finance

Summary:
HB 360 allows certain preapproved historic rehabilitation projects in the Cabbagetown Historic District to claim state tax credits earlier than originally scheduled.

Definitions & Key Terms:

• Certified rehabilitation: Project approved for preservation-based tax incentives.
• Cabbagetown Historic District: A historic neighborhood in Atlanta with unique tax rules.

New Requirements or Changes to Existing Law:

• Projects approved for 2027–2029 tax credits can instead claim credits in 2026 if they receive a certificate of occupancy by December 31, 2026.
• Applies only to properties within 10 miles of the Cabbagetown Historic District.

Who is Affected & How:

• Property developers: Can accelerate use of credits and reduce tax liabilities sooner.
• Applies only to non-residential structures, not historic homes.

Penalties & Enforcement:

• None—beneficial financial change.

Implementation & Effective Date:

• Effective upon signature; applies to eligible projects with occupancy by end of 2026.

HOUSE BILL 53

Title: Veterans Cemetery Eligibility Expansion
Primary Sponsor: Senate Committee Substitute
Committee Assignment: Veterans, Military, and Homeland Security

Summary:
HB 53 expands eligibility for burial in Georgia veterans cemeteries to include National Guard and Reserve members and their families.

Definitions & Key Terms:

• Reserve component: Includes Army Reserve, Navy Reserve, Air National Guard, ROTC cadets, etc.
• Full term: The entirety of a member’s contracted service.

New Requirements or Changes to Existing Law:

• Aligns Georgia policy with the federal Burial Equity for Guards and Reserves Act of 2021.
• Allows interment of:
  • Honorably discharged reserve members.
  • ROTC cadets who die during service.
  • Spouses, minor children, and unmarried adult children of eligible veterans.

Who is Affected & How:

• Georgia families of reserve and National Guard veterans: Gain access to state cemetery interment.
• Department of Veterans Service: Must verify eligibility and may charge fees for services.

Penalties & Enforcement:

• Not applicable.

Implementation & Effective Date:

• Effective upon becoming law.

HOUSE BILL 92

Title: Omnibus Property Tax Reform & Transparency Act
Primary Sponsor: Senate Rules Committee Substitute
Committee Assignment: Finance

Summary:
This comprehensive tax bill updates rules for property tax bills, notices, homestead exemptions, sales tax exemptions for school construction, and local tax ceilings.

Definitions & Key Terms:

• Estimated roll-back rate: Tax rate that offsets rising assessments.
• Base year homestead exemption: Caps annual taxable value increases on homes.

New Requirements or Changes to Existing Law: Part I – Property Tax Changes:

• Tax bills must disclose when a jurisdiction exceeds the roll-back rate.
• If a locality opts out of HB 581 (2024) homestead protections, bills must say so and list a contact number.
• Adds rules for certifying rollback rates and updating assessment notice forms.

Part II – Sales Tax for Schools:

• Creates a local tax exemption for construction materials used in school projects, but only if the local school system has a base-year homestead exemption.
• Local systems can apply for refunds of sales tax paid on qualifying materials.

Part III – Local Sales Tax Limits and Rules:

• Clarifies limits on stacking local taxes (e.g., sales tax for transportation vs. education).
• Refines how special district sales taxes for property tax relief can be levied.
• Jurisdictions without base-year exemptions cannot share in these sales taxes.

Who is Affected & How:

• Homeowners: Gain transparency and potential tax relief.
• School systems: Can reduce costs of construction projects.
• Local governments: Face new disclosure and administrative obligations.

Penalties & Enforcement:

• Noncompliance with rollback certification or notice rules could trigger state audit or legal challenges.

Implementation & Effective Date:

• Most provisions effective upon signature.
• Property tax rules apply starting January 1, 2025.

SENATE RESOLUTION 310

Title: Senate Study Committee on Transition-Age Youth in Foster Care
Primary Sponsor: Kirkpatrick, District 32
Committee Assignment: Rules

Summary:
SR 310 creates a Senate study committee to investigate additional services for youth aging out of the foster care system.

Definitions & Key Terms:

• Transition-age youth: Typically ages 16–21, aging out of state care.

New Requirements or Changes to Existing Law:

• Committee composed of five senators, appointed by the President of the Senate.
• Will study employment, education, housing, and support outcomes.
• Authorized to recommend future legislation.

Who is Affected & How:

• Young adults aging out of foster care: May benefit from new supports in the future.
• Lawmakers: Will assess policy gaps and resource needs.

Penalties & Enforcement:

• Not applicable.

Implementation & Effective Date:

Committee is abolished December 1, 2025 unless continued by future action.