Wednesday COMMITTEE DAY March 24, 2021 REPORT

House Budget & Research Office (404) 656-5050

 The House will reconvene for its 38th Legislative Day on Thursday, March 25 at 10:00 a.m.  The Rules Committee will meet at 9:00 a.m.  16 bills / resolutions are expected to be debated on the floor.

Next on the Floor from the Committee on Rules The Committee on Rules has fixed a supplemental calendar for the 38th Legislative Day, Thursday, March 25, and bills may be called at the pleasure of the Speaker. The Rules Committee will next meet on Thursday, March 25, at 9:00 a.m., to set the Rules Calendar for the 39th Legislative Day.

HR 406 Georgia Emergency Operations Plans; prioritize the continuum of the long-term services and support system; urge Bill Summary: House Resolution 406 urges the Department of Public Health to authorize its regional health care coalitions to include long-term services and support system providers in their care networks for the purpose of administering the Georgia Emergency Operations Plan.

Authored By: Rep. John LaHood (175th) Rule Applied: Modified-Open House Public Safety & Homeland Security Committee 03-22-2021 Do Pass Committee: Action:

SB 46 Health; certain medical personnel to administer vaccines during public health emergencies under certain conditions; authorize Bill Summary: Senate Bill 46 allows emergency medical technicians and cardiac technicians to administer vaccines during a declared public health emergency upon the order of a duly licensed physician. Additionally, this bill defines "Georgia Registry of Immunization Transactions and Services" or "vaccination registry" as the vaccination registry established by the Department of Public Health.

The definition of "vaccine" is expanded to include: vaccines on the adult immunization schedule recommended by the Advisory Committee on Immunization Practices (ACIP) of the federal Centers for Disease Control and Prevention administered to an individual 18 years of age or older; an influenza vaccine administered to an individual 13 years of age or older; and any vaccine for an illness that has resulted in a public health emergency.

Authored By: Sen. Dean Burke (11th) Rule Applied: Modified-Structured House Health & Human Services Committee 03-16-2021 Do Pass by Committee Committee: Action: Substitute

House of Representatives Daily Report for March 24, 2021 Next on the Floor

SB 47 Georgia Special Needs Scholarship Act; revise prior school year requirement Bill Summary: Senate Bill 47 amends O.C.G.A. 20-2-2113 relating to the 'Georgia Special Needs Scholarship Act' by allowing students to qualify who spend the prior school year in attendance at a Georgia public school or received a preschool special education or related services provided for by the 'Individuals with Disabilities Education Act'. Students will also qualify for the scholarship if the student's parent is an active duty military service member stationed in Georgia; the student is adopted or under permanent guardianship from foster care; the student previously qualified; or the student was enrolled at a public school for at least one count during either the 2019-2020 or 2020-2021 school years. SB 47 extends eligibility to students with a formal diagnosis from a physician or a psychologist licensed in Georgia or a Section 504 Plan relating to one or more conditions that the State Board of Education designates as a qualifying condition.

The State Board of Education shall annually survey participants and gather data relating to student eligibility, transparency, and awareness of the impact of the program. The Department of Education must post on the department's website the basic unit cost of instructional programs as the minimum estimate for scholarship amounts.

Authored By: Sen. Steve Gooch (51st) Rule Applied: Modified-Structured House Education Committee 03-22-2021 Do Pass by Committee Committee: Action: Substitute

SB 142 Lottery for Education; lottery game of sports wagering in this state; provide Bill Summary: Senate Bill 142 allows the Georgia Lottery Corporation to offer and regulate the lottery game of sports wagering and amends the allowed shortfall reserve amount within the Lottery for Education Account.

For FY 2022, FY 2023, and FY 2024, the Lottery for Education Account shortfall reserve fund shall not be more than 85 percent, 75 percent, and 65 percent of the average amount of net proceeds deposited into the account over the preceding three fiscal years, respectfully. For FY 2025, the shortfall reserve fund shall not be more than 60 percent or less than 50 percent of the average amount of the preceding three fiscal years.

The bill also establishes the 'Georgia Lottery Mobile Sports Wagering Integrity Act'. The Act allows individuals 21 years of age and older, who are physically present in Georgia, to place bets on certain sporting events through an interactive sports wagering platform that is licensed by the Georgia Lottery Corporation to accept sports bets in this state. Bets may be placed on professional sporting events, Olympic sporting events, or any other event authorized by the Georgia Lottery Corporation, but may not include collegiate sporting events, horse racing, or fantasy or simulated contests.

The bill provides the Georgia Lottery Corporation with all powers and duties necessary to regulate and supervise the lottery game of sports betting. Those powers include the authority to issue licenses to qualified applicants. The bill also provides requirements for the application for a license, which includes a non-refundable application fee of $100,000 and an annual licensing fee of $900,000. Certain individuals who are involved in the sports wagering industry and sport team, league, or associations are not eligible to apply for or obtain a license.

The Georgia Lottery Corporation shall establish rules and regulations related to the business requirements of the licensees. Those rules and regulations must include, but are not limited to, designating an amount of a bond in escrow and an amount of cash to be kept on hand to ensure adequate reserves, insurance requirements, controls over internal fiscal affairs, requirements for internal and independent audits of licensees, the financial information to be provided to the Georgia Lottery Corporation, and policies designed to mitigate the risk of cheating and money laundering.

Licensees must utilize geolocation or geofencing technology to ensure that wagering is only available to bettors who are physically in this state and must allow bettors to restrict themselves from placing wagers.

All bettors must register with the licensee remotely prior to placing any bets. The registration process

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must verify the name and age of the bettor; verify that the bettor is allowed to bet in this state; and obtain a physical address, phone number, unique username, and an active email account. Bettors are only allowed to register one account with a licensee and may fund the account using an electronic bank transfer of funds, a debit card, or other online payment systems that support money transfers.

The bill provides a list of individuals not allowed to wager on sporting events. The Georgia Lottery Corporation must maintain a confidential registry of all persons and categories of persons who are not eligible to place a wager on a sporting event and must provide that list to each licensee.

Licensees are not allowed to offer, accept, or extend credit to a bettor; target minors in advertising or promotions; offer or accept a wager on any event, outcome, or occurrence other than a sporting event; accept a wager from an individual not eligible to wager; or allow a minor to place a wager. Licensees are also not allowed to offer bets on injuries, penalties, or other forms of wagering that are contrary to public policy or unfair to bettors.

Licensees are able to use data from any source for determining the results of all live betting, including, but not limited to, official league data.

Bettors shall have the right to access information necessary for making wagers as well as information demonstrating that the licensee's offerings are administered legally and fairly. This information includes, but is not limited to: the handling of wages, the odds, payment amounts and schedule of payouts, systems for reporting suspicions of fraud and available legal actions, and resources for problem gambling. Bettors shall also have the right to privacy and protection of their personally identifiable information and to the security of their funds and financial activities as well as the right to recourse against a licensee in the event that he or she believes a transaction has been mishandled.

A privilege fee of 20 percent shall be imposed on the adjusted gross income of each licensee. Adjusted gross income is the total of all money paid to the licensee as a bet minus federal excise taxes and the total amount paid out as winnings. The privilege fee revenue and the revenue generated from application and annual fees shall be distributed by the corporation to the general fund of the state treasury and used as provided under Article I, Section II, Paragraph VIII of the Constitution. The bill also exempts wagers authorized by the Georgia Lottery Corporation from sales and use tax.

Annual reports from each licensee are due to the Georgia Lottery Corporation by January 15 of each year. The annual reports must include the total amount of wagers from the prior year, the adjusted gross income for the prior year, and any additional information required by the Georgia Lottery Corporation.

Authored By: Sen. Jeff Mullis (53rd) Rule Applied: Modified-Structured House Economic Development & Tourism Committee 03-23-2021 Do Pass by Committee Committee: Action: Substitute

SB 213 Contracts and Purchases by Public Schools; payment on guaranteed energy saving contracts; proceeds from local option sales taxes collected for educational purposes; provide Bill Summary: Senate Bill 213 amends O.C.G.A. 20-2-506 to allow public schools to enter into multiyear energy saving lease, purchase, or lease purchase contracts with the purpose of reducing energy or wastewater consumption, wastewater production, or operating costs. SB 213 allows public schools to choose whether to implement the changes all at once or in phases. Costs may be paid for by using revenue from local option sales taxes collected for education purposes.

Authored By: Sen. Tyler Harper (7th) Rule Applied: Modified-Structured House Education Committee 03-22-2021 Do Pass Committee: Action:

SB 246 "The Learning Pod Protection Act"; exemptions applicable to learning pods, student attendance, administrative and judicial proceedings; provide

Bill Summary: Senate Bill 246 amends O.C.G.A. 20-2-690 by adding 'The Learning Pod Protection Act', which exempts learning pods from being regulated by state, local, or local school systems when

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the student's primary educational program is offered through remote virtual learning. Learning pods are the voluntary grouping by parents of their children for the purposes of participating in virtual learning together.

Authored By: Sen. Matt Brass (28th) Rule Applied: Modified-Structured House Education Committee 03-22-2021 Do Pass by Committee Committee: Action: Substitute

SR 135 Sports Betting; related matters; provide -CA Bill Summary: Senate Resolution 135 amends the Constitution to allow the General Assembly to provide by law for the operation and regulation of sports betting through the Georgia Lottery Corporation and to increase the minimum funding for the educational shortfall reserves.

The resolution amends the amount of lottery proceeds that are to be appropriated to educational shortfall reserves from 10 percent of the net proceeds of the lottery for the preceding year to not less than 50 percent or more than 60 percent of the net proceeds of the lottery for the preceding three years. For FY 2023 and FY 2024, the lottery for education account shortfall reserve fund shall not be more than 75 percent and 65 percent of the average amount of net proceeds deposited into the account over the preceding three fiscal years, respectively.

The resolution also requires the General Assembly to create a gaming commission which shall have the powers and duties necessary to regulate sports betting activities.

The resolution also specifies that 40.5 percent of the proceeds from the revenues from sports betting shall be disbursed to the Lottery for Education fund to be utilized for educational programs and educational purposes; 20.5 percent of the proceeds shall be disbursed to the Education Opportunity Fund to be utilized for needs-based scholarships, grants, or loans to citizens of this state to enable such citizens to attend University System of Georgia, Technical College System of Georgia, or eligible private colleges and universities; 12 percent of the proceeds shall be disbursed to the Healthcare Equality Fund to be utilized for rural health care services and health care insurance coverage; 12 percent of the proceeds shall be disbursed to the Mental Health Services Fund to be utilized for mental health services; 12 percent of the proceeds shall be distributed to the Broadband and Communications Technologies Fund to be utilized for the deployment of broadband services and other communications technologies throughout the state at adequate speeds with priority given to rural areas with the least amount of broadband coverage; and three percent shall be disbursed to the Major Sporting Events Fund to be utilized for the costs associated with hosting major sporting events.

The resolution also provides the following ballot question: "Shall the Constitution of Georgia be amended so as to authorize online sports wagering in this state with the proceeds to be used for need- based and other educational funding, rural health care services, mental health services, hosting major sporting events, deployment of broadband services, and to increase the minimum funding requirement for the educational shortfall reserves?"

Authored By: Sen. Jeff Mullis (53rd) Rule Applied: Modified-Structured House Economic Development & Tourism Committee 03-23-2021 Do Pass by Committee Committee: Action: Substitute

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Committee Actions Bills passing committees are reported to the Clerk's Office and are placed on the General Calendar.

Education Committee

SB 153 "Graduation Opportunities and Advanced Learning (GOAL) Act"; enact Bill Summary: Senate Bill 153 directs the General Assembly to study alternative education models and funding focused on dropout prevention, high school credit recovery, and education services of adult and incarcerated students during 2021 and 2022 and make recommendations back to the General Assembly upon conclusion.

Senate Bill 153 further amends O.C.G.A. 20-2-154.1, relating to alternative education programs that focus on dropout recovery and high school credit recovery. An 'alternative charter school' is defined as a local charter school that provides programs and services focused on dropout recovery or high school credit recovery. No later than July 1, 2021, each system-collaborative state charter school that has not transitioned into an alternative charter school will operate as a state chartered special school. A system-collaborative state charter school that transitions to an alternative charter school by June 30, 2021, will continue receiving the state charter supplement, and schools that do not transition will no longer receive the state charter supplement.

Authored By: Sen. Greg Dolezal (27th) House Education Committee 03-24-2021 Do Pass by Committee Committee: Action: Substitute

Higher Education Committee

SB 81 Office of College and Career Transitions; change name to the Office of College and Career Academies Bill Summary: Senate Bill 81 amends O.C.G.A. 20-4-37 to change the name of the Office of College and Career Transitions to the Office of College and Career Academies. This legislation further amends the Code section to require the Technical College System of Georgia to collaborate with the Workforce Development Board and the Department of Economic Development to support the efforts of College and Career Academies to recruit new industries and expand existing industries in Georgia.

Authored By: Sen. Jeff Mullis (53rd) House Higher Education Committee 03-24-2021 Do Pass Committee: Action:

SB 204 Education; State Board of the Technical College System of Georgia to award high school diplomas; provide Bill Summary: Senate Bill 204 amends O.C.G.A. 20-4-11 to allow the State Board of the Technical College System of Georgia to award high school diplomas to students 16 years old or older through a pilot program known as the 'Dual Achievement Program.' The students must have completed the necessary secondary school coursework requirements set forth by the college in order to receive a diploma. No later than February 1 of each year, the program must provide the General Assembly with a comprehensive report with recommendations on continued use and any needed changes to the program.

Authored By: Sen. Lindsey Tippins (37th) House Higher Education Committee 03-24-2021 Do Pass by Committee Committee: Action: Substitute

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Human Relations & Aging Committee

SB 215 Regulation of Hospitals; certified medication aides to administer certain medications to nursing home residents; authorize Bill Summary: Senate Bill 215 allows for nursing homes to use certified medication aides to administer physician-ordered oral, ophthalmic, topical, otic, nasal, vaginal, and rectal medications; insulin, epinephrine, and B12; medications via an inhaler; blood glucose testing; disposable enema; and self-administration medications. Nursing homes using certified nursing aides must also have a licensed pharmacist perform quarterly reviews of each nursing home resident's drug regimen, properly dispose of any expired or discontinued drugs, and establish and monitor compliance of medication policies and procedures. The bill specifies that certified medication aides cannot administer any Schedule II narcotics. Additionally, SB 215 requires the Department of Community Health to approve employer-based certified nurse aid training and competency examination programs sponsored by or offered in assisted living communities, private home care providers, personal care homes, or other long-term care facilities licensed by the department.

Authored By: Sen. Larry Walker III (20th) House Human Relations & Aging Committee 03-24-2021 Do Pass by Committee Committee: Action: Substitute

Intragovernmental Coordination - Local Committee

HB 709 Waycross Judicial Circuit; Superior Court judges; increase salary supplement Bill Summary: House Bill 709 increases the supplements each county gives to each judge of the Waycross Judicial Circuit. The division of payment among the six counties cannot be less than the following amounts for each judge: Bacon County must pay $490 per month; Brantley County must pay $590 per month; Charlton County must pay $490 per month; Coffee County must pay $1,000 per month; Pierce County must pay $590 per month; and Ware County must pay $1,000 per month.

Authored By: Rep. Dominic LaRiccia (169th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 744 Smyrna, City of; annexation of certain territory into the boundaries of the city; provide Bill Summary: House Bill 744 provides for the annexation of certain territory into the boundaries of the city of Smyrna.

Authored By: Rep. (42nd) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass by Committee Committee: Local Action: Substitute

HB 762 Fulton Technology and Energy Enhancement Authority; create

Bill Summary: House Bill 762 creates the Fulton Technology and Energy Enhancement Authority.

Authored By: Rep. Mesha Mainor (56th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass by Committee Committee: Local Action: Substitute

HB 771 Austell, City of; annexation of certain territory into the boundaries; provide Bill Summary: House Bill 771 provides for the annexation of certain territory into the boundaries of the city of Austell.

Authored By: Rep. (39th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

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HB 778 Ringgold, City of; Redevelopment Powers Law; provide for a referendum Bill Summary: House Bill 778 authorizes the city of Ringgold to exercise all redevelopment powers in the Constitution and Code.

Authored By: Rep. (3rd) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 791 Powder Springs, City of; update boundaries

Bill Summary: House Bill 791 updates the boundaries of the city of Powder Springs.

Authored By: Rep. David Wilkerson (38th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 792 Wayne County Altamaha River and Leisure Services Authority Act; enact Bill Summary: House Bill 792 creates the Wayne County Altamaha River and Leisure Services Authority.

Authored By: Rep. (178th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 793 Wayne County Public Facilities Authority Act; enact

Bill Summary: House Bill 793 creates the Wayne County Public Facilities Authority.

Authored By: Rep. Steven Meeks (178th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 794 Richmond County; Board of Education; modify compensation of members Bill Summary: House Bill 794 modifies the compensation of the members of the Richmond County Board of Education. Each member of the board, except the president and the vice president, will be paid $12,000 per year. The vice president will be paid $13,000 and the president will be paid $14,000.

Authored By: Rep. Henry "Wayne" Howard (124th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 795 Glascock County; Probate Court Judge; repeal Act providing for supplement to compensation; provide for an applicability date Bill Summary: House Bill 795 repeals an act to provide a supplement to the compensation of the Glascock Probate Court judge, effective on December 31, 2024.

Authored By: Rep. (128th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 796 Clarke County; Classic Center Authority; change certain provisions relative to the purpose and powers Bill Summary: House Bill 796 changes provisions relative to the purpose and powers of the Classic Center Authority in Clarke County. The purpose of the authority is to develop and promote in the county and the state public projects for cultural growth, public welfare, education, and recreation.

Authored By: Rep. (117th)

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House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 797 Clarke County; ad valorem tax; increase existing general and senior homestead exemptions Bill Summary: House Bill 797 increases existing general and senior homestead exemptions and creates a low-income base-year value homestead exemption from ad valorem taxes levied by the Unified Government of Athens-Clarke County for unified government purposes. Each resident of the county is eligible for a county exemption for $20,000 for all taxable years beginning after December 31, 2022. Moreover, each resident of Athens-Clarke County is granted a homestead exemption, which has the effect of a valuation freeze, from ad valorem taxes levied for unified government purposes. The exemption shall apply to all taxable years beginning on or after January 1, 2023. Finally, each resident of the county who is 65 or older is granted a $20,000 exemption from all ad valorem taxes for unified government purposes beginning after December 31, 2022.

Authored By: Rep. Houston Gaines (117th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 798 Fulton County; Board of Commissioners; provide for compensation of chairperson and other members Bill Summary: House Bill 798 provides for the compensation of the chairperson and the other members of the Fulton County Board of Commissioners. The full-time chairperson shall receive a base salary equal to 100 percent of the annual salary for a chief magistrate judge in a county with a population of Fulton County as set by general law. Each member of the board, other than the chairperson, shall receive a base salary equal to 60 percent of the base salary of the chairperson.

Authored By: Rep. (57th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 799 Clarkston Development Authority Act; repeal

Bill Summary: House Bill 799 repeals an act to create the Clarkston Development Authority.

Authored By: Rep. (85th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 800 Ben Hill County; Probate Court; authorize assessment and collection of a technology fee Bill Summary: House Bill 800 authorizes the Ben Hill County Probate Court to assess and collect a technology fee.

Authored By: Rep. (155th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 801 Stephens County; board of elections and registration; reconstitute and reestablish Bill Summary: House Bill 801 reconstitutes and reestablishes the Stephens County Board of Registrations and Elections. The board will be composed of five members, three of whom shall be at- large members selected and appointed by the county governing authority. Two members will be appointed by the governing authority of the county from nominations from each of the county executive committees of the political parties whose candidates for governor in the last general election received the largest and second largest number of votes in the county. The bill will not become effective and will be automatically repealed on July 1, 2021, if a bill to abolish the current board is not approved during the 2021 session.

Authored By: Rep. Chris Erwin (28th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

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HB 802 Stephens County; Board of Registration and Elections; provide abolition of board on a date certain Bill Summary: House Bill 802 abolishes the Stephens County Board of Registrations and Elections on June 30, 2021.

Authored By: Rep. Chris Erwin (28th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 803 Fannin County; Magistrate Court; authorize assessment and collection of a technology fee Bill Summary: House Bill 803 authorizes the Fannin County Magistrate Court to assess and collect a technology fee.

Authored By: Rep. (7th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

HB 804 Hull, City of; provide new charter

Bill Summary: House Bill 804 provides a new charter for the city of Hull.

Authored By: Rep. (33rd) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass Committee: Local Action:

SB 294 City of Chamblee; change the election districts to provide for four council districts and one at- large districts Bill Summary: Senate Bill 294 changes the election districts of the city of Chamblee to provide for four council districts and one at-large district.

Authored By: Sen. Sally Harrell (40th) House Intragovernmental Coordination - Committee 03-24-2021 Do Pass by Committee Committee: Local Action: Substitute

Motor Vehicles Committee

SB 115 Drivers' Licenses; instructional course; educating drivers and the public on best practices to implement when interacting with law enforcement officers; provide Bill Summary: Senate Bill 115 requires the Department of Public Safety, in collaboration with the Georgia Public Safety Training Center, to offer an instructional course to educate drivers on best practices for interacting with law enforcement officers.

The bill allows the local governing body of the city or county whose law enforcement agency is authorized to enforce speed limits to apply for school zone speed enforcement camera permits rather than have each school apply.

Authored By: Sen. Randy Robertson (29th) House Motor Vehicles Committee 03-24-2021 Do Pass by Committee Committee: Action: Substitute

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Special Committee on Election Integrity Committee

HR 98 Congress; avoid any federal action that infringes on the constitutional power of states to manage, control, and administer elections; urge Bill Summary: House Resolution 98 opposes the enactment of United States H.R. 1 and implores the United States Congress to avoid any federal action that would infringe on the constitutional power of the states to manage and administer elections.

Authored By: Rep. (21st) House Special Committee on Election Committee 03-24-2021 Do Pass by Committee Committee: Integrity Action: Substitute

Ways & Means Committee

SB 6 "Tax Credit Return on Investment Act of 2021"; enact Bill Summary: Senate Bill 6 adds a new Code section, relating to fiscal bills generally, to allow the chairpersons of the House Ways and Means Committee and the Senate Finance Committee to request from the Department of Audits and Accounts an economic analysis of up to five existing or proposed tax incentives per committee. The requests must be made by May 1, and the department must return the economic analysis to both committees by December 1 of the same year. The economic analysis must include an estimate of the annual fiscal impact of the law or proposed law for the next five years, as well as the net change in state revenue, state expenditures, economic activity, and, if applicable, public benefit resulting from the tax incentive. During the following legislative session, if a fiscal note is requested and a relevant economic analysis was completed, then a summary of the relevant economic analysis must be attached to the fiscal note.

The bill also creates the 2021 Special Council on Tax Reform and Fairness for Georgians, which consists of 13 members that include three economists or certified public accountants; the governor or his designee; the lieutenant governor or his designee, the speaker of the House or his designee, a certified public accountant or economist chosen by the minority leaders of both chambers; the 2021 Georgia state director for the National Federation of Independent Business; two non-legislative members from each the speaker of the House of Representatives and lieutenant governor; and the president of the Metro Atlanta Chamber of Commerce. Additionally, the commissioner of the Department of Economic Development shall serve as ex-officio non-voting member. The special council is to conduct a study of the state's current revenue structure and report its findings by January 10, 2022. This chapter of the bill is automatically repealed on July 1, 2023.

The bill also includes the 'Georgia Economic Renewal Act of 2021,' which makes multiple amendments throughout O.C.G.A. 48-7, relating to income tax.

The bill adds a new Code section that establishes an additional tax credit for jobs created by a medical equipment and supplies manufacturer or a pharmaceutical and medicine manufacturer. The credit of $1,250 per job is available for jobs that qualify for the current job tax credit or quality jobs tax credit to the extent that those jobs are engaged in the activity of manufacturing medical equipment or supplies or manufacturing pharmaceuticals or medicine. The credits must be claimed separate from the current job tax credit or quality jobs tax credit. When the credits exceed the taxpayer's income tax liability, the credits may be used to cover the taxpayer's quarterly or monthly employee withholding payments and the credits may be carried forward for up to 10 years. A taxpayer may not claim both the job tax credit for PPE manufacturers and this credit.

The bill also amends O.C.G.A. 48-7-40.15, relating to alternative tax credits for base year port traffic, by allowing the income tax credits earned to be used to offset payroll withholdings taxes.

Senate Bill 6 also amends O.C.G.A. 48-7-40.25, relating to the income tax credit for business enterprises with existing manufacturing facilities, by establishing specific requirements for high- impact aerospace defense projects. A "high-impact aerospace defense project" must be constructed by a business enterprise that is a prime aerospace defense contractor with greater than 40 percent of its

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revenues from sales to the United States government in its most recent tax year and must be certified by the commissioner of the Department of Economic Development as materially supportive of the mission of the Georgia Joint Defense Commission and the Governor's Defense Initiative. The bill allows a high-impact aerospace defense project to start claiming manufacturing facility tax credits in the tax year in which the taxpayer achieves 1,000 jobs and a $500 million investment; however, the taxpayer must certify that it will later achieve 1,800 jobs and an $800 million investment. For high- impact aerospace defense projects, the qualifying jobs must be located in Georgia, but are not required to be located at the manufacturing facility. The bill also increases the aggregate cap on credits for any individual project from $50 million to $100 million for high-impact aerospace defense projects and allows high-impact aerospace defense projects to claim either a quality jobs tax credit or mega project tax credit along with existing manufacturing tax credits.

The bill amends O.C.G.A. 48-7-40.24, relating to conditions for taking the job tax credit, by repealing the 4,500 job cap for the job tax credit.

SB 6 also amends 33-1-25, relating to the 'Georgia Agribusiness and Rural Jobs Act,' by authorizing an additional $100 million to the 2021 allocation of funding to begin August 1, 2021. The bill increases the application fee from $5,000 to $25,000, establishes an annual maintenance fee of $7,500, and expands the annual reporting requirements for the rural funds to include the fund's total eligible capital investments as a percentage of its total capital investments.

The bill amends 48-7-40.34, relating to the tax credit for Class III railroads, by extending the sunset date to earn credits from December 30, 2023, to December 30, 2028, as well as extending the deadline to freely assign credits from January 1, 2024, to January 1, 2029.

The bill includes the 'Georgia Economic Recovery Act of 2021', which amends O.C.G.A. 48-8-3, relating to exemptions from sales and use taxes, by extending the sunset on the exemption of sales of tangible personal property used for and in the construction of a competitive project of regional significance from June 30, 2021, to June 30, 2023, and providing a state and local sales tax exemption for the sale of tickets, fees, or charges for admission to a fine arts performance or exhibition conducted by a 501(c)(3) organization or a museum of cultural significance, provided that the organization's or museum's primary mission is to advance the arts in Georgia.

The bill amends O.C.G.A. 48-8-3.2, relating to sales tax exemptions for manufacturers, by reinstating the exemption on the maintenance and replacement parts for the equipment used to mix, agitate, and transport freshly mixed concrete in a plastic and unhardened state. Motor fuel used in a motor vehicle that is a manufacturing plant is not exempt from sales and use tax. This exemption has a sunset date of June 30, 2026.

SB 6 also amends O.C.G.A. 48-8-3.2, relating to the maximum amount of sales and use tax imposed to maintain, repair, or refit a boat, by eliminating the June 30, 2025, sunset date.

Authored By: Sen. John Albers (56th) House Ways & Means Committee 03-24-2021 Do Pass by Committee Committee: Action: Substitute

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House of Representatives Daily Report for March 24, 2021 Committee Meetings

House Committee Meeting Schedule This meeting schedule is up to date at the time of this report, but meeting dates and times are subject to change. To keep up with the latest schedule, please visit www.house.ga.gov and click on Meetings Calendar.

Date Time Name Location Video Agenda

03/25/2021 8:00 AM TRANSPORTATION 403 CAP HYBRID VIDEO Agenda

03/25/2021 8:00 AM CANCELLED - WAYS AND MEANS 406 CLOB HYBRID VIDEO Agenda

03/25/2021 8:30 AM Ways and Means Public Finance and 406 CLOB HYBRID VIDEO Agenda

Policy Subcommittee

03/25/2021 9:00 AM RULES 341 CAP VIDEO Agenda

03/25/2021 10:00 AM FLOOR SESSION (LD38) House Chamber VIDEO

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