HB 134: Sales and use tax; manufactured homes; revise and expand exemption
Session 2025-26House Bill 134 (with the original support position on language from HB 1085), known as the “Keep Georgia Forested Act,” introduces a suite of tax credits designed to incentivize forestry manufacturing facilities across Georgia. The bill defines forestry manufacturing, establishes tax credit amounts based on county tiers, permits transfer or sale of unused credits, and caps the aggregate credits at set limits, while requiring legislative supermajority approval for future changes. The act takes effect July 1, 2026, applying to taxable years starting January 1, 2026.
| Description | Sponsors | Bill Status | Chamber Position |
|---|---|---|---|
House Bill 134 (with the original support position on language from HB 1085), known as the “Keep Georgia Forested Act,” introduces a suite of tax credits designed to incentivize forestry manufacturing facilities across Georgia. The bill defines forestry manufacturing, establishes tax credit amounts based on county tiers, permits transfer or sale of unused credits, and caps the aggregate credits at set limits, while requiring legislative supermajority approval for future changes. The act takes effect July 1, 2026, applying to taxable years starting January 1, 2026. |
Act 427 05/06/2026 |
Legislator Votes
| Name | Party | District Number | District City | Legislator Vote |
|---|---|---|---|---|
| Sen. Freddie Sims | D | 12 | Dawson | |
| Sen. Tim Bearden | R | 30 | Carrollton | |
| Sen. Sheikh Rahman | D | 5 | Lawrenceville | |
| Sen. Sonya Halpern | D | 39 | Atlanta | |
| Sen. Steve Gooch | R | 51 | Dahlonega | |
| Sen. Steven McNeel | R | 18 | Macon | |
| 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. Shawn Still | R | 48 | Norcross | |
| Sen. Max Burns | R | 23 | Sylvania | |
| Sen. Mike Hodges | R | 3 | Brunswick | |
| Sen. Nan Orrock | D | 36 | Atlanta | |
| Sen. Nikki Merritt | D | 9 | Grayson | |
| Sen. RaShaun Kemp | D | 38 | Atlanta | |
| Sen. Randal Mangham | D | 55 | Stone Mountain | |
| 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. Kenya Wicks | D | 34 | Fayette | |
| 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. Jaha Howard | D | 35 | Smyrna | |
| Sen. Jason Anavitarte | R | 31 | Dallas | |
| Sen. Jason Dickerson | R | 21 | Canton | |
| 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. Drew Echols | R | 49 | Gainesville | |
| 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. Tim Fleming | R | 114 | Covington | |
| 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. Sylvia Wayfer Baker | D | 64 | Douglasville | |
| Rep. Tangie Herring | D | 145 | Macon | |
| Rep. Tanya Miller | D | 62 | Atlanta | |
| Rep. Tremaine Teddy Reese | D | 140 | Columbus | |
| Rep. Terry Cummings | D | 39 | Mableton | |
| Rep. Segun Adeyina | D | 110 | Grayson | |
| Rep. Sharon Cooper | R | 45 | Marietta | |
| Rep. Shaw Blackmon | R | 146 | Bonaire | |
| Rep. Shea Roberts | D | 52 | Atlanta | |
| Rep. Sheila Jones | D | 60 | Atlanta | |
| Rep. Solomon Adesanya | D | 43 | Marietta | |
| Rep. Soo Hong | R | 103 | Lawrenceville | |
| Rep. Spencer Frye | D | 122 | Athens | |
| Rep. Ron Stephens | R | 164 | Savannah | |
| Rep. Ruwa Romman | D | 97 | Duluth | |
| Rep. Saira Draper | D | 90 | Atlanta | |
| Rep. Sam Park | D | 107 | Lawrenceville | |
| Rep. Sandra Scott | D | 76 | Rex | |
| Rep. Sandy Donatucci | R | 105 | Buford | |
| Rep. Scott Hilton | R | 48 | Peachtree Corners | |
| Rep. Scott Holcomb | D | 101 | Atlanta | |
| Rep. Rick Jasperse | R | 11 | Jasper | |
| Rep. Rick Townsend | R | 179 | Brunswick | |
| Rep. Rob Clifton | R | 131 | Evans | |
| Rep. Rob Leverett | R | 123 | Elberton | |
| Rep. Robert Dawson | D | 65 | Atlanta | |
| Rep. Robert Dickey | R | 134 | Musella | |
| Rep. Robert Flournoy | D | 74 | Hampton | |
| Rep. Noelle Kahaian | R | 81 | Locust Grove | |
| Rep. Omari Crawford | D | 89 | Decatur | |
| Rep. Park Cannon | D | 58 | Atlanta | |
| Rep. Patty Marie Stinson | D | 150 | Butler | |
| Rep. Phil Olaleye | D | 59 | Atlanta | |
| Rep. Regina Lewis-Ward | D | 115 | McDonough | |
| Rep. Rey Martinez | R | 111 | Loganville | |
| Rep. Rhonda Burnough | D | 77 | Riverdale | |
| Rep. Rhonda Taylor | D | 92 | Conyers | |
| Rep. Mekyah McQueen | D | 61 | Smyrna | |
| 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 Horner | R | 3 | Ringgold | |
| Rep. Mitchell Scoggins | R | 14 | Cartersville | |
| Rep. Anissa Jones | D | 143 | Macon | |
| Rep. Noel Williams | R | 148 | Cordele | |
| Rep. Marvin Lim | D | 98 | Norcross | |
| Rep. Mary Ann Santos | D | 117 | McDonough | |
| 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. Matt Reeves | R | 99 | Duluth | |
| Rep. Matthew Gambill | R | 15 | Cartersville | |
| Rep. Leesa Hagan | R | 156 | Lyons | |
| Rep. Lehman Franklin | R | 160 | Statesboro | |
| Rep. Lisa Campbell | D | 35 | Kennesaw | |
| Rep. Long Tran | D | 80 | Dunwoody | |
| Rep. Lydia Glaize | D | 67 | Fairburn | |
| 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. Karlton Howard | D | 129 | Augusta | |
| 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. Kimberly New | R | 40 | Villa Rica | |
| Rep. L.C. Myles | D | 126 | Hephzibah | |
| Rep. Lauren McDonald | R | 26 | Cumming | |
| Rep. Lee Hawkins | R | 27 | Gainesville | |
| Rep. Jon Burns | R | 159 | Newington | |
| Rep. Jordan Ridley | R | 22 | Woodstock | |
| Rep. Joseph Gullett | R | 19 | Dallas | |
| Rep. Josh Bonner | R | 73 | Fayetteville | |
| Rep. Jutt Howard | R | 71 | Carrollton | |
| Rep. Karen Lupton | D | 83 | Chamblee | |
| 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. Johnny Chastain | R | 7 | Blue Ridge | |
| Rep. Gary Richardson | R | 125 | Evans | |
| Rep. Gerald Greene | R | 154 | Cuthbert | |
| Rep. Ginny Ehrhart | R | 36 | Marietta | |
| Rep. Holt Persinger | R | 119 | Winder | |
| Rep. Houston Gaines | R | 120 | Athens | |
| Rep. Imani Barnes | D | 86 | Tucker | |
| Rep. Inga Willis | D | 55 | Atlanta | |
| Rep. Jaclyn Ford | R | 170 | Tifton | |
| Rep. James Burchett | R | 176 | Waycross | |
| Rep. Jan Jones | R | 47 | Milton | |
| Rep. Eddie Lumsden | R | 12 | Armuchee | |
| Rep. Edna Jackson | D | 165 | Savannah | |
| Rep. El-Mahdi Holly | D | 116 | Stockbridge | |
| Rep. Emory Dunahoo | R | 31 | Gillsville | |
| Rep. Eric Bell | D | 75 | Jonesboro | |
| Rep. Eric Gisler | D | 121 | Watkinsville | |
| Rep. Esther Panitch | D | 51 | Sandy Springs | |
| Rep. Floyd Griffin | D | 149 | Milledgeville | |
| Rep. Gabe Okoye | D | 102 | Lawrenceville | |
| Rep. Gabriel Sanchez | D | 42 | Smyrna | |
| Rep. Deborah Silcox | R | 53 | Sandy Springs | |
| Rep. Debra Bazemore | D | 69 | South Fulton | |
| Rep. Demetrius Douglas | D | 78 | Stockbridge | |
| Rep. Derrick Jackson | D | 68 | Tyrone | |
| Rep. Derrick McCollum | R | 30 | Chestnut Mountain | |
| Rep. Devan Seabaugh | R | 34 | Marietta | |
| 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 Huddleston | R | 72 | Roopville | |
| Rep. David Jenkins | R | 136 | Grantville | |
| Rep. David Sampson | D | 153 | Albany | |
| Rep. David Wilkerson | D | 38 | Powder Springs | |
| Rep. Debbie Buckner | D | 137 | Junction City | |
| Rep. Chas Cannon | R | 172 | Moultrie | |
| 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. Bryce Berry | D | 56 | Atlanta | |
| Rep. Buddy DeLoach | R | 167 | Townsend | |
| Rep. Butch Parrish | R | 158 | Swainsboro | |
| Rep. Carl Gilliard | D | 162 | Savannah | |
| Rep. Carmen Rice | R | 139 | Columbus | |
| Rep. Carolyn Hugley | D | 141 | Columbus | |
| Rep. Carter Barrett | R | 24 | Cumming | |
| Rep. Charlice Byrd | R | 20 | Woodstock | |
| Rep. Billy Mitchell | D | 88 | Stone Mountain | |
| Rep. Brad Thomas | R | 21 | Holly Springs | |
| Rep. Brent Cox | R | 28 | Dawsonville | |
| Rep. Brian Prince | D | 132 | Augusta | |
| Rep. Bruce Williamson | R | 112 | Monroe | |
| Rep. Beth Camp | R | 135 | Concord | |
| Rep. Bethany Ballard | R | 147 | Warner Robins | |
| Rep. Betsy Holland | D | 54 | Atlanta | |
| Rep. Bill Fincher | R | 23 | Canton | |
| Rep. Bill Hitchens | R | 161 | Rincon | |
| Rep. Bill Werkheiser | R | 157 | Glennville | |
| Rep. Bill Yearta | R | 152 | Sylvester | |
| Rep. Akbar Ali | D | 106 | Lawrenceville | |
| Rep. Al Williams | D | 168 | Midway | |
| Rep. Alan Powell | R | 33 | Hartwell | |
| Rep. Angela Moore | D | 91 | Stonecrest | |
| Rep. Angie O’Steen | R | 169 | Ambrose | |
| Rep. Anne Westbrook | D | 163 | Savannah | |
| Rep. Arlene Beckles | D | 96 | Norcross |
