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GA HB105
Bill
Status
Passed
8/5/2020
Primary Sponsor
Sam Watson
Click for details
AI Summary
- Exempts from Georgia state income tax any payments received from federal disaster relief or assistance grant programs related to Hurricane Michael agricultural losses, for taxable years beginning on or after January 1, 2019, through December 31, 2023
- Imposes a new excise tax effective April 1, 2020, of $0.50 per for-hire ground transport trip (e.g., rideshare, taxi, limousine) and $0.25 per shared for-hire ground transport trip, to be collected by the service provider and adjusted annually for inflation
- Directs that proceeds from the new ground transport excise tax be appropriated to transit providers exclusively for transit projects; if proceeds are not appropriated for one fiscal year, the tax is reduced by 50%, and if not appropriated for a second consecutive year, the tax is automatically repealed
- Redefines "transportation purposes" for highway impact fees on heavy vehicles and the $5.00 per night hotel/motel fee to focus on roads and bridges, while allowing up to 10% of collected fees to be appropriated for transit projects
- Requires for-hire ground transport service providers to submit confidential quarterly reports identifying trip counts by county of origin and destination to the Department of Revenue, the ATL Authority, and the Department of Transportation, with a civil penalty of up to $10,000 for knowing violations
Legislative Description
Income tax; certain income received by taxpayers as payments from a disaster relief or assistance program administered by the United States Department of Agriculture in connection with Hurricane Michael; exempt
Last Action
Effective Date
8/5/2020
Full Bill Text
No bill text available