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Georgia · 2025-2026 Regular Session · Bill

SB 448: State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 448 is a bill introduced in the Georgia Senate on February 2, 2026. According to its official title, it concerns: State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require. Primary sponsor: Derek Mallow (Democratic), Jaha Howard (Democratic), Kim Jackson (Democratic), RaShaun Kemp (Democratic), Ed Harbison (Democratic). Most recent recorded action (February 3, 2026): Senate Read and Referred.

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 Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income taxes, so as to require certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; to provide for definitions; to provide for inspection and enforcement; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

Sponsors

Sponsors by party (alphabetical): Democratic 5

NameRolePartyChamberDistrict
Derek MallowPrimary sponsorDemocraticSenate2
Jaha HowardPrimary sponsorDemocraticSenate35
Kim JacksonPrimary sponsorDemocraticSenate41
RaShaun KempPrimary sponsorDemocraticSenate38
Ed HarbisonPrimary sponsorDemocraticSenate15

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Senate Read and Referred
  2. Senate Hopper

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source