HB 265: Internal Revenue Code Update
Session 2021-22HB 265 is the annual legislation matching our state tax code to the federal tax code. By doing this, HB 265 provides the simplicity and predictability needed for a business-friendly tax environment. This update included matches to all federal laws regarding the taxation of Paycheck Protection Program (PPP) funds as well as other federal pandemic recovery programs. The uniformity of state and federal tax rules assists in fiscal planning for businesses of all sizes across Georgia.
| Description | Sponsors | Bill Status | Chamber Position |
|---|---|---|---|
HB 265 is the annual legislation matching our state tax code to the federal tax code. By doing this, HB 265 provides the simplicity and predictability needed for a business-friendly tax environment. This update included matches to all federal laws regarding the taxation of Paycheck Protection Program (PPP) funds as well as other federal pandemic recovery programs. The uniformity of state and federal tax rules assists in fiscal planning for businesses of all sizes across Georgia. |
Effective Date 02/24/2021 |
Legislator Votes
| Name | Party | District Number | District City | Legislator Vote |
|---|---|---|---|---|
| Sen. Brandon Beach | R | 21 | Alpharetta | |
| Rep. Shelly Hutchinson | D | 106 | Snellville | |
| Rep. Marcus Wiedower | R | 121 | Watkinsville | |
| Rep. Mandi Ballinger | R | 23 | Canton | |
| Rep. Karen Bennett | D | 94 | Stone Mountain | |
| Rep. Dexter Sharper | D | 177 | Valdosta | |
| Sen. John Kennedy | R | 18 | Macon | |
| Sen. Freddie Sims | D | 12 | Dawson | |
| Sen. Sheikh Rahman | D | 5 | Lawrenceville | |
| Sen. Sonya Halpern | D | 39 | Atlanta | |
| Sen. Steve Gooch | R | 51 | Dahlonega | |
| Sen. Tonya Anderson | D | 43 | Lithonia | |
| Sen. Rick Williams | R | 25 | Milledgeville | |
| Sen. Russ Goodman | R | 8 | Cogdell | |
| Sen. Sally Harrell | D | 40 | Atlanta | |
| Sen. Sam Watson | R | 11 | Moultrie | |
| Sen. Max Burns | R | 23 | Sylvania | |
| Sen. Nan Orrock | D | 36 | Atlanta | |
| Sen. Nikki Merritt | D | 9 | Grayson | |
| Sen. Randy Robertson | R | 29 | Cataula | |
| Sen. John Albers | R | 56 | Roswell | |
| Sen. Josh McLaurin | D | 14 | Sandy Springs | |
| Sen. Kay Kirkpatrick | R | 32 | Marietta | |
| Sen. Kim Jackson | D | 41 | Stone Mountain | |
| Sen. Larry Walker | R | 20 | Perry | |
| Sen. Lee Anderson | R | 24 | Grovetown | |
| Sen. Marty Harbin | R | 16 | Tyrone | |
| Sen. Matt Brass | R | 6 | Newnan | |
| Sen. Elena Parent | D | 44 | Atlanta | |
| Sen. Emanuel Jones | D | 10 | Decatur | |
| Sen. Frank Ginn | R | 47 | Danielsville | |
| Sen. Gail Davenport | D | 17 | Jonesboro | |
| Sen. Greg Dolezal | R | 27 | Cumming | |
| Sen. Harold Jones | D | 22 | Augusta | |
| Sen. Jason Anavitarte | R | 31 | Dallas | |
| Sen. Chuck Hufstetler | R | 52 | Rome | |
| Sen. Chuck Payne | R | 54 | Dalton | |
| Sen. Clint Dixon | R | 45 | Gwinnett | |
| Sen. David Lucas | D | 26 | Macon | |
| Sen. Derek Mallow | D | 2 | Savannah | |
| Sen. Michael ‘Doc’ Rhett | D | 33 | Marietta | |
| Sen. Donzella James | D | 28 | Atlanta | |
| Sen. Ed Harbison | D | 15 | Columbus | |
| Sen. Ed Setzler | R | 37 | Acworth | |
| Rep. Will Wade | R | 9 | Dawsonville | |
| Rep. Yasmin Neal | D | 79 | Jonesboro | |
| Sen. Ben Watson | R | 1 | Savannah | |
| Sen. Bill Cowsert | R | 46 | Athens | |
| Sen. Billy Hickman | R | 4 | Statesboro | |
| Sen. Blake Tillery | R | 19 | Vidalia | |
| Sen. Bo Hatchett | R | 50 | Cornelia | |
| Sen. Brian Strickland | R | 42 | McDonough | |
| Sen. Carden Summers | R | 13 | Cordele | |
| Rep. Todd Jones | R | 25 | South Forsyth | |
| Rep. Trey Kelley | R | 16 | Cedartown | |
| Rep. Trey Rhodes | R | 124 | Greensboro | |
| Rep. Tyler Smith | R | 18 | Bremen | |
| Rep. Vance Smith | R | 138 | Pine Mountain | |
| Rep. Victor Anderson | R | 10 | Cornelia | |
| Rep. Viola Davis | D | 87 | Stone Mountain | |
| Rep. Stacey Evans | D | 57 | Atlanta | |
| Rep. Stan Gunter | R | 8 | Blairsville | |
| Rep. Steve Tarvin | R | 2 | Chickamauga | |
| Rep. Steven Meeks | R | 178 | Screven | |
| Rep. Steven Sainz | R | 180 | St. Marys | |
| Rep. Sharon Cooper | R | 45 | Marietta | |
| Rep. Sharon Henderson | D | 113 | Covington | |
| Rep. Shaw Blackmon | R | 146 | Bonaire | |
| Rep. Shea Roberts | D | 52 | Atlanta | |
| Rep. Sheila Jones | D | 60 | Atlanta | |
| Rep. Spencer Frye | D | 122 | Athens | |
| Rep. Ron Stephens | R | 164 | Savannah | |
| Rep. Sam Park | D | 107 | Lawrenceville | |
| Rep. Sandra Scott | D | 76 | Rex | |
| Rep. Scott Holcomb | D | 101 | Atlanta | |
| Rep. Rick Jasperse | R | 11 | Jasper | |
| Rep. Rob Leverett | R | 123 | Elberton | |
| Rep. Robert Dickey | R | 134 | Musella | |
| Rep. Park Cannon | D | 58 | Atlanta | |
| Rep. Patty Marie Stinson | D | 150 | Butler | |
| Rep. Regina Lewis-Ward | D | 115 | McDonough | |
| Rep. Rhonda Burnough | D | 77 | Riverdale | |
| Rep. Rhonda Taylor | D | 92 | Conyers | |
| Rep. Michael Smith | D | 41 | Marietta | |
| Rep. Michelle Au | D | 50 | Johns Creek | |
| Rep. Mike Cameron | R | 1 | Rossville | |
| Rep. Mike Cheokas | R | 151 | Americus | |
| Rep. Miriam Paris | D | 142 | Macon | |
| Rep. Mitchell Scoggins | R | 14 | Cartersville | |
| Rep. Noel Williams | R | 148 | Cordele | |
| Rep. Marvin Lim | D | 98 | Norcross | |
| Rep. Mary Frances Williams | D | 37 | Marietta | |
| Rep. Mary Margaret Oliver | D | 84 | Decatur | |
| Rep. Matt Barton | R | 5 | Calhoun | |
| Rep. Matt Dubnik | R | 29 | Gainesville | |
| Rep. Matt Hatchett | R | 155 | Dublin | |
| Rep. Matthew Gambill | R | 15 | Cartersville | |
| Rep. Lynn Smith | R | 70 | Newnan | |
| Rep. Mack Jackson | D | 128 | Sandersville | |
| Rep. Mark Newton | R | 127 | Augusta | |
| Rep. Martin Momtahan | R | 17 | Dallas | |
| Rep. Kasey Carpenter | R | 4 | Dalton | |
| Rep. Katie Dempsey | R | 13 | Rome | |
| Rep. Kim Schofield | D | 63 | Atlanta | |
| Rep. Kimberly Alexander | D | 66 | Hiram | |
| Rep. Lauren McDonald | R | 26 | Cumming | |
| Rep. Lee Hawkins | R | 27 | Gainesville | |
| Rep. Jon Burns | R | 159 | Newington | |
| Rep. Joseph Gullett | R | 19 | Dallas | |
| Rep. Josh Bonner | R | 73 | Fayetteville | |
| Rep. Karen Mathiak | R | 82 | Griffin | |
| Rep. Karla Drenner | D | 85 | Avondale Estates | |
| Rep. Jasmine Clark | D | 108 | Lilburn | |
| Rep. Jason Ridley | R | 6 | Chatsworth | |
| Rep. Jesse Petrea | R | 166 | Savannah | |
| Rep. Joe Campbell | R | 171 | Camilla | |
| Rep. John Carson | R | 46 | Marietta | |
| Rep. John Corbett | R | 174 | Lake Park | |
| Rep. John LaHood | R | 175 | Valdosta | |
| Rep. Gerald Greene | R | 154 | Cuthbert | |
| Rep. Ginny Ehrhart | R | 36 | Marietta | |
| Rep. Houston Gaines | R | 120 | Athens | |
| Rep. James Burchett | R | 176 | Waycross | |
| Rep. Jan Jones | R | 47 | Milton | |
| Rep. Eddie Lumsden | R | 12 | Armuchee | |
| Rep. El-Mahdi Holly | D | 116 | Stockbridge | |
| Rep. Emory Dunahoo | R | 31 | Gillsville | |
| Rep. Debra Bazemore | D | 69 | South Fulton | |
| Rep. Demetrius Douglas | D | 78 | Stockbridge | |
| Rep. Dewey McClain | D | 109 | Lawrenceville | |
| Rep. Don Parsons | R | 44 | Marietta | |
| Rep. Doreen Carter | D | 93 | Lithonia | |
| Rep. Darlene Taylor | R | 173 | Thomasville | |
| Rep. David Clark | R | 100 | Buford | |
| Rep. David Jenkins | R | 136 | Grantville | |
| Rep. David Wilkerson | D | 38 | Powder Springs | |
| Rep. Debbie Buckner | D | 137 | Junction City | |
| Rep. Chris Erwin | R | 32 | Homer | |
| Rep. Chuck Efstration | R | 104 | Auburn | |
| Rep. Chuck Martin | R | 49 | Alpharetta | |
| Rep. Clint Crowe | R | 118 | Jackson | |
| Rep. Dale Washburn | R | 144 | Macon | |
| Rep. Danny Mathis | R | 133 | Cochran | |
| Rep. Dar’shun Kendrick | D | 95 | Lithonia | |
| Rep. Buddy DeLoach | R | 167 | Townsend | |
| Rep. Butch Parrish | R | 158 | Swainsboro | |
| Rep. Carl Gilliard | D | 162 | Savannah | |
| Rep. Carolyn Hugley | D | 141 | Columbus | |
| Rep. Charlice Byrd | R | 20 | Woodstock | |
| Rep. Billy Mitchell | D | 88 | Stone Mountain | |
| Rep. Brad Thomas | R | 21 | Holly Springs | |
| Rep. Brian Prince | D | 132 | Augusta | |
| Rep. Bruce Williamson | R | 112 | Monroe | |
| Rep. Beth Camp | R | 135 | Concord | |
| Rep. Betsy Holland | D | 54 | Atlanta | |
| Rep. Bill Hitchens | R | 161 | Rincon | |
| Rep. Bill Werkheiser | R | 157 | Glennville | |
| Rep. Bill Yearta | R | 152 | Sylvester | |
| Rep. Al Williams | D | 168 | Midway | |
| Rep. Alan Powell | R | 33 | Hartwell | |
| Rep. Angela Moore | D | 91 | Stonecrest |
