Georgia · 2025-2026 Regular Session · Bill
HB 365: Strategic Industrial Development Enhancement (SIDE) Tax Credit Act; enact
Introduced Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 365 is a bill introduced in the Georgia House on February 10, 2025. According to its official title, it concerns: Strategic Industrial Development Enhancement (SIDE) Tax Credit Act; enact. Primary sponsor: Rick Jasperse (Republican), Lauren McDonald (Republican), Vance Smith (Republican), Joe Campbell (Republican), Leesa Hagan (Republican). Most recent recorded action (February 12, 2025): House Second Readers.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to the imposition, rate, and computation of and exemptions and credits from state income taxes, so as to create a temporary income tax credit for certain expenditures relating to projects promoting industrial infrastructure enhancement and connectivity; to provide for definitions; to provide for eligibility approval by the Department of Community Affairs; to provide for limitations upon such tax credit; to authorize the sale or transfer of unused credits; to provide for an aggregate annual limit; to provide for terms and conditions; to provide for rules and regulations; to provide for automatic repeal; to provide for related matters; to provide for a short title; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Sponsors
Sponsors by party (alphabetical): Republican 5
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Rick Jasperse | Primary sponsor | Republican | House | 11 |
| Lauren McDonald | Primary sponsor | Republican | House | 26 |
| Vance Smith | Primary sponsor | Republican | House | 138 |
| Joe Campbell | Primary sponsor | Republican | House | 171 |
| Leesa Hagan | Primary sponsor | Republican | House | 156 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- House Second Readers
- House First Readers
- House Hopper