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Senate committee advances tax-administration bill to extend appeal period and clarify federal-adjustment language
Summary
The committee voted to advance Senate Bill 141, a Department of Revenue–backed measure that would clarify federal-income-tax adjustment language in Georgia law and extend taxpayer appeal windows from 30 to 45 days; an amendment adjusting the bill—s effective date was adopted and the measure passed unanimously in committee.
A Georgia State Senate committee voted unanimously to advance Senate Bill 141, a Department of Revenue–sponsored measure that would clarify how federal income tax adjustments become final under Georgia law and extend the statutory protest period for tax assessments from 30 days to 45 days.
Supporters said the changes are intended to align Georgia with other jurisdictions and improve the state's standing on a biannual scorecard published by the Council on State Taxation (COST) that rates states on taxpayer procedures. "This simply puts it more in line with what other jurisdictions are doing," said Chester Cook, identified in committee as deputy commissioner, Department of Revenue.
The bill's author, Senator Hatchett, told the committee the legislation responds to COST recommendations and is designed to reduce perceived burdens on taxpayers and preparers. The measure would also clarify existing statutory language about when a federal change is treated as a final determination for state purposes.
Committee members adopted a late amendment requested by the Department of Revenue that shortens and fixes the bill's effective-date text to read that the act becomes effective on 07/01/2025 (the amendment struck the remaining language on the cited lines). The amendment was offered on the floor, seconded, and approved by voice/hand vote; the chair characterized the vote as unanimous.
After adopting the amendment, the committee voted to advance the bill, again by a voice/hand vote the chair described as unanimous. No roll-call vote listing individual senators was read into the record.
The committee discussion cited the COST scorecard and the goal of improving Georgia's taxpayer-administration grade, which the testimony identified as a B- on the most recent scorecard. Committee members asked the Department of Revenue to be available for additional questions as the bill proceeds to the full Senate.
The measure as amended now moves to the chamber for further consideration. The committee record does not show a roll-call tally; the chair reported unanimous approval in committee.
