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GA SB448

Bill

Status

Introduced

2/2/2026

Primary Sponsor

Derek Mallow

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Senior living facilities receiving Georgia housing tax credits must acquire and maintain emergency backup power systems beginning January 1, 2027

  • Emergency power systems must ensure at least 96 hours of continuous operation, covering safe egress, emergency lighting, and temperature control

  • Applies to facilities designed for residents age 55 or older that are two or more stories, contain multiple dwellings, and provide support services or limited medical assistance

  • Acceptable power systems include on-site backup generators with sufficient fuel supply, or alternate power sources approved by the department

  • Enforcement and inspection will be coordinated by the state revenue commissioner, Safety Fire Commissioner, and commissioner of community affairs

Legislative Description

State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require

Last Action

Senate Read and Referred

2/3/2026

Committee Referrals

Finance2/3/2026

Full Bill Text

No bill text available