GA HB1010

Requires annual reports of the value of all securities sold or offered to persons in Georgia, with a $250 filing fee, and notice filings effective for one year with $100 renewal fees

Establishes joint and several liability for private equity funds and their active interest holders for all debts and liabilities of Georgia companies they acquire through 20% or greater ownership or control

Eliminates the corporate income tax deduction for Global Intangible Low-Taxed Income (GILTI) under Section 951A of the Internal Revenue Code

Imposes state income tax on capital gains from sales of property in qualified opportunity zones, removing the federal tax benefit at the state level

Adds computer software to the definition of taxable "other digital goods" and repeals the existing sales tax exemption for computer software, effective upon Governor's approval with certain provisions applicable to taxable years beginning on or after January 1, 2027