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Committee approves clarifying hotel-motel tax language to include military museums

Senate Finance Committee · February 18, 2026
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Summary

Senator Robertson’s substitute clarified that museums, explicitly including military museums, are eligible recipients of hotel-motel tax revenues; the committee approved Senate Bill 430 (LC 473971S) by voice vote and advanced it out of committee.

Senator Robertson explained a substitute to the hotel-motel tax statute that clarifies eligibility for tourism funds. "Museums, including but not limited to military museums... organized for similar purposes," the substitute reads, a change Senator Robertson said was intended to ensure institutions such as the National Infantry Museum can qualify for local tourism funding.

"These some of these military museums you would expect to see on the mall in Washington DC. They're incredible," Robertson said, describing visitation impacts near Fort Benning. The committee received that clarification as addressing confusion about whether military museums fit the statute's prior language.

Senator Alers moved to pass the bill, identified in committee as Senate Bill 430 (LC 473971S). The motion was seconded and taken by voice vote; the chair declared the motion carried and the bill passed out of committee.

The action will advance the statute-change language to the next legislative step; no roll-call tally was recorded in the transcript.