This year’s Georgia’s legislative session is quickly progressing and the General Assembly has proposed significant legislation addressing income and property tax reform. Last Friday, March 6, 2026, was “Crossover Day” – the 28th legislative day of 40 total legislative days – marking the deadline by which all bills must have passed one legislative chamber to cross over for consideration by the other chamber. Although there is an opportunity for tax provisions to be added to other bills later, bills that have not passed one chamber prior to crossover are generally dead for this session. Georgia’s Constitution provides that “[a]ll bills for raising revenue…shall originate in the House…”, so the majority of tax bills still alive for the year now go over to the Senate for final passage before the end of the session. However, as indicated in our alert, the Senate has drafted and passed a number of bills related to revenue which have now passed over to the House. The final legislative day, Sine Die, or the 40th legislative day is on April 2, 2026.
Read the full legal alert here.