Daily report [Mar. 3, 2005]

GEORGIA HOUSE OF REPRESENTATIVES
Communications Office
Contact: Brent Cranfield House Communications
(404) 656-0305 1.877.222.2768 bcranfield@legis.state.ga.us
DAILY REPORT
Thursday, March 3, 2005 Legislative Day # 27 Today on the Floor:
Speaker of the House Glenn Richardson (R-Hiram) gaveled the House into session this morning at 10:00 am. Rep. Bob Holmes (D-Atlanta) was recognized to introduce the Devotional Speaker of the Day, Rev. Nancy Johnson, who spoke to the full House and then led it in devotion. Rev. Johnson is from the Cascade United Methodist Church. The first official vote on the House floor this morning was the adoption of the Local Calendar. The Speaker then recognized Representatives Steve Davis (R-McDonough), Judy Manning (R-Marietta), Stephanie Stuckey Benfield (D-Decatur), Nikki Randall (D-Macon), Robert Ray ( D-Fort Valley), Bobby Franklin (R-Marietta), Harry Geisinger (R-Roswell), and Bob Smith (R-Watkinsville) who spoke from the well during Morning Orders. Rep. Mary Margaret Oliver (D-Decatur) introduced the "Doctor of the Day", Dr. Jack Amos Andrew, a Dermatologist from Emory Medical School. The House then took up the House Rules Calendar. House Rules Calendar Bills & Resolutions Passed :
Open Rule

HB 58 - Working Against Recidivism Act; enact - "Working Against Recidivism Act". This bill allows Georgia to apply for federal certification and state operation of the Prison Industry Enhancement Certification Program (PIE). HB 58 would authorize work programs employing inmates as voluntary, paid labor for privately owned profit-making employers under certain rules and regulations.
- Authored by Rep. Allen Powell (D-Hartwell)
- Rep. Allen Powell presented the bill to the House
- State Institutions & Property Committee Substitute LC 22 5778S/hs - Adopted
- Floor Amendments: AM 22 1119 - Adopted
- Y: 147 N: 13
HB 106 - Sex offender registry; sexually violent offense; redefine - Sex offender registry; sexually violent offense; redefine
- Authored by Rep. Terry Barnard (R-Glennville)
- Rep. Terry Barnard presented the bill to the House
- State Institutions & Property Committee Substitute LC 29 1636ERS/hs; Adopted
- Floor Amendments: None
- Y: 162 N: 0
HB 254 - Courts; establish drug courts division - relating to general provisions of courts, so as to authorize the establishment of drugs courts divisions within certain courts; to provide for assignment of certain cases to a drug court division; to provide for jurisdiction; to provide for judges and their appointment, designation, and terms; to provide for district attorneys, public defenders, a clerk, probation officers, and other employees; to authorize agreements with other courts and agencies for the assignment of personnel to such court; to authorize judges to complete a planned program of instruction; to provide for powers and duties of the drug court division; to provide for expenses; to provide for admissibility of certain matters in certain proceedings; to provide for access to certain information and confidentiality; to provide for costs
- Authored by Rep. Tom Knox (R-Cumming)
- Rep. Tom Knox presented the bill to the House
- Non-Civil Judiciary Committee Substitute LC 29 1745S/hs; Adopted
- Floor Amendments: None
- Y: 154 N: 0

HB 340 - Public disclosure of records; donors; postsecondary educational institutions This bill would allow public colleges and universities to exempt their private donors from the open records act. - Authored by Rep. Bill Hembree (R-Douglasville) - Rep. Bill Hembree presented the bill to the House - Higher Education Committee: Favorable - Floor Amendments: - Rep. Porter Amendment defeated (Y-43: N-115) - AM 1124 defeated (Y-77: N-85) - Motion to Reconsider AM 1124 passed (Y-88: N-77) - AM 1124 passes (Y-93: N-70) - Y: 129 N: 30 - Rep. Bill Hembree made a motion for Immediate Transmittal to the Senate: Motion carried
HB 390 - State Commission on the Efficacy of the Certificate of Need Program; create - relating to state health planning and development, so as to create a State Commission on the Efficacy of the Certificate of Need Program; to provide for legislative intent; to provide for composition of the commission and the commission's powers and duties; to provide for compensation of the members of the commission; to provide for officers of the commission; to provide for a quorum for the transaction of business; to provide for a final report - Authored by Rep. Austin Scott (R-Tifton) - Rep. Austin Scott presented the bill to the House - Health & Human Services Committee LC 33 0770S/hs - Adopted - Floor Amendments: AM 33 0274 - Adopted - Y: 151 N: 0
HB 392 - Health care management organizations; quality assessment fee; provisions - relating to indigent and elderly patients, so as to provide for a quality assessment fee on care management organizations to be used to obtain federal financial participation for medical assistance payments; to provide for authority; to provide for definitions; to establish a segregated account within the Indigent Care Trust Fund for the deposit of assessment fees; to provide for a method for calculating and collecting

the assessment fees; to authorize the Department of Community Health to inspect records of care management organizations; to provide for penalties for failure to pay an assessment fee; to provide for the collection of assessment fees by civil action and tax liens; to provide for the appropriation of funds in the segregated account for medical assistance payments - Authored by Rep. Jeff Brown (R-LaGrange) - Rep. Jeff Brown presented the bill to the House - Appropriations Committee: Favorable - Floor Amendments: None - Y: 143 N: 22
HB 394 - Disabled adults and elder persons; protective services; discharge and transfer from facilities - Legislation will amend GA Code Section 30-5 to transfer authority over Adult Protective Services to the Division of Aging. This will be beneficial to everyone, especially adults because of the greater number of experts available through the Division of Aging. - Authored by Rep. Len Walker (R-Loganville) - Rep. Len Walker presented the bill to the House - Human Relations Committee: Favorable - Floor Amendments: None - Y: 143 N: 0
HB 440 - Georgia veterans cemeteries; interment; remove residency requirement - removes residency requirement for Georgia Veterans eligible for interment in a veterans cemetery (to conform with federal law) - Authored by Rep. John Yates (R-Griffin) - Rep. John Yates presented the bill to the House - Defense & Veterans Affairs Committee: Favorable - Floor Amendments: None - Y: 148 N: 0
HB 496 - Dams; locations and information; DNR provide to superior court clerks - This bill would require the director of the Georgia Environmental Protection Division to supply information about

Category I and Category II dams to the clerk of the superior court of each county. The information shall include the exact location of the dam, and the owner's name and address. The clerk of the superior court shall maintain the information in an easily accessible location near the county's land records. The director is to supply this information not later than December 31, 2005, and annually thereafter. - Authored by Rep. Lynn Smith (R-Newnan) - Rep. Lynn Smith presented the bill to the House - Natural Resources & Environment Committee: Favorable - Committee Substitute: Adopted - Floor Amendments: Franklin Amendment: Adopted - Y: 157 N: 0
HR 92 - Joint LNG and Natural Gas Infrastructure Study Committee; create - Create Joint House and Senate study committee on Liquid Natural Gas (LNG) and Natural Gas Infrastructure - Authored by Rep. Mark Burkhalter (R-Alpharetta) - Rep. Mark Burkhalter presented the bill to the House - Public Utilities & Telecommunications Committee: Favorable - Floor Amendments: None - Y: 154 N: 0
Structured Rule HB 116 - Ad valorem tax of property; change definitions - Subject: Homeowner's Tax Relief Grant; Code Section: 36-89-1; This bill freezes the special tax districts that are eligible for the Homeowner's Tax Relief Grant credit to those which were in effect as of the date of submission of each county's 2004 ad valorem digest certified and submitted to the Revenue Commission on or before December 31, 2004. - Authored by Rep. Larry O'Neal (R-Warner Robbins) - Rep. Larry O'Neal presented the bill to the House - Ways & Means Committee Substitute LC 18 4268S/hs - Adopted - Floor Amendments: None - Y: 150 N: 0

HB 211 - Ad valorem tax; aircraft held in inventory; exclude - Subject: Ad Valorem Tax Exemption for Aircraft Held in Inventory for Resale; Code: 48-5-504.20; This bill exempts aircraft which is owned by a dealer and held in inventory for sale or resale from ad valorem taxation. Aircraft is defined as any vehicle which is self-propelled and capable of flight and dealer is defined as any person engaged in the business of selling aircraft at retail. - Authored by Rep. John Heard (R-Lawrenceville) - Rep. John Heard presented the bill to the House - Ways & Means Committee: Favorable - Floor Amendments: None - Y: 136 N: 6
HB 487 - Sales tax exemption; electricity sales for crop irrigation; amend - This bill grants a sales tax exemption for electricity or fuel used for the operation of irrigation systems used on a farm exclusively for the irrigation of farm crops. This exemption sunsets on June 30, 2007. - Authored by Rep. Jay Roberts (R-Ocilla) - Rep. Jay Roberts presented the bill to the House - Ways & Means Committee Substitute LC 18 4209S/hs - Adopted - Floor Amendments: None - Y: 155 N: 0
Bills & Resolutions Defeated: None
* The House will reconvene on Friday, March 4 at 9:00 AM for its 28 th Legislative Day.
Rules Committee
The Committee on Rules today has fixed the calendar for the 28 th Legislative Day, Friday, March 4, as enumerated below, and can be called at the pleasure of the Speaker of the House.

Debate Calendar Open Rule HB 85 - General appropriations; FY 2005-2006 - A BILL to make and provide appropriations for the State Fiscal Year beginning July 1, 2005, and ending June 30, 2006; and for other purposes. - Authored by: Rep. Glenn Richardson (R-Hiram) Speaker of the House - Co-sponsored by: Rep. Ben Harbin (R-Evans), House Appropriations Chairman Rep. Rich Golick (R-Smyrna), Governor's Floor Leader Rep. Jerry Keen (R-St. Simons), Majority Leader - Appropriations Committee: Favorable
Structured Rule HB 48 - Ethics in government; amend provisions - relating, respectively, to ethics in government; local government; penal institutions; and public officers, so as to provide for the comprehensive revision of provisions regarding ethics and conflicts of interest; to provide for and change certain definitions; to change certain provisions relative to declaration of policy; to provide for the timely issuance of advisory opinions by the State Ethics Commission and other matters relative to advisory opinions; to change provisions relating to the State Ethics Commission including its administrative attachment to the Secretary of States office; to provide for penalties; to provide for restrictions on the Governors appointment power under certain circumstances - Authored by Rep. Rich Golick (R-Smyrna) - Ethics Committee Substitute: Favorable
* The Rules Committee will meet, Friday, March 4 at 8:00 AM. * Bills and Resolutions that are passed by the Rules Committee today will not be added to the House Debate Calendar until the next legislative day.
Thursday's Committee Meetings' Actions - Committee Reports prepared by House Research & Policy Office

Appropriations HB 85 - General appropriations; FY 2005-2006 - A BILL to make and provide appropriations for the State Fiscal Year beginning July 1, 2005, and ending June 30, 2006; and for other purposes. - Authored by: Rep. Glenn Richardson (R-Hiram) Speaker of the House - Co-sponsored by: Rep. Ben Harbin (R-Evans), House Appropriations Chairman Rep. Rich Golick (R-Smyrna), Governor's Floor Leader Rep. Jerry Keen (R-St. Simons), Majority Leader - Appropriations Committee: Favorable
Ethics HB 664 - Corrections, Board and Department; appearences by General Assembly members - The bill provides for limitations relative to appearances before the Board of Corrections or the Department of Corrections by members of the General Assembly or state elected or appointed officials.Makes it unlawful for members of the General Assembly or any other state elected or appointed official to contact the board with respect to a person under the jurisdiction of the board.Violation of such laws shall result in a misdemeanor. - Authored by: Rep. Rich Golick (R-Smryna) - Ethics Committee: Do Pass
HB 665 - Public employees; fraud, waste, and abuse; complaints or information - This bill provides whistleblower protection for public employees.The bill would change certain provisions relating to complaints or information regarding fraud, waste, and abuse in state programs and operations. - Authored by: Rep. Rich Golick (R-Smryna) - Ethics Committee: Do Pass
Government Affairs HB 36 - Municipal corporations; creation; revise provisions - The principle change that this bill makes is in the 3 mile restriction. It will be very difficult to meet the density requirements. It is important that this issue is handled by the legislature because Sandy Springs residents generate far more tax

revenue than they receive. - Authored by: Rep. Wendell Willard (R-Atlanta) - Presented to Government Affairs Committee by: Rep. Jan Jones (R-Alpharetta) - Government Affairs Committee Substitute: LC 14 8944/a - Do Pass as amended
HB 37 - Sandy Springs, City of; incorporate; new charter - This bill creates the City of Sandy Springs. - Amendments: - AM 14 0746 by Rep. Wilkinson These are a few changes to the original bill, mainly dealing with sunset dates for caps, salary change for the city council, correcting technical errors, etc. Passed unanimously - AM 14 0747 by Rep. Willard an amendment regarding contracts. Passed unanimously - Authored by: Rep. Joe Wilkinson (R-Sandy Springs) - Presented to Government Affairs Committee by: Rep. Joe Wilkinson - Government Affairs Committee: Do Pass as Amended
Insurance HB 164 - National Guard; certain active duty members; life insurance - This bill relates to pay, pensions and allowances for militia members. The United States Department of Defense or the United States Department of Veterans Affairs (whichever is appropriate) will pay the premium for life insurance for each member of the national guard or air national guard who is a resident of this state while on active duty or active duty for training. - Authored by: Rep. DuBose Porter (D-Democrat) - Insurance Committee: DO PASS
HB 275 - State employees; certain deferred compensation plans; transfer administration - Bill relates to the state employees' insurance and benefits plans by establishing the successor from the State Personnel Board to the Board of Trustees of the Employees' Retirement System of Georgia. This is for the purpose of administering any defined compensation plan. With approval the following can participate in the state plan: - employees of the county boards of health receiving financial assistance from the Department of Human

Resources to participate in the state plan - employees of county and independent school systems - employees of the Lake Allatoona Preservation Authority - Georgia Federal-State Shipping Point Inspection Service - Georgia Firefighters Pension Fund - Authored by: Rep. Jim Cole (R-Forsyth) - Insurance Committee: DO PASS
HB 307 - Construction defect claim; fulfillment or settlement; provisions - Relates to the effect of a claimant's acceptance of settlement in a construction defect claim. A contractor's performance of repairs or payment to a claimant will not (by itself) create insurance coverage or otherwise affect the mutual rights and obligations of the parties under a contractor's liability insurance policy or be considered a voluntary payment of an otherwise valid insured loss. - Authored by: Rep. Carl Rogers (R-Gainesville) - Insurance Committee: DO PASS
Judiciary (Civil) SB 121 - Tollway Authority; motorist identity, travel history on project; exempt record This bill adds paragraph 18 to subsection (a) of 50-18-72, relating to when public disclosure of records is not required. Paragraph 18 adds records obtained by the State Road and Tollway Authority that would reveal the identity, financial accounts or travel history of an individual to those that shall not be required for records. - Authored by: Sen. Dan Moody (R-Alpharetta) - Civil Judiciary Committee: Do Pass
HB 192 - Local victim assistance funds; assessment and collection; amend provisions This bill pays funds collected for local victim assistance funds directly to the county governing authority or district attorney if appropriate. It also requires the Criminal Justice Coordinating Council to prepare and publish a quarterly report that shall list each court that has not complied with filing its required monthly financial report to the Council. - Authored by: Rep. Gail Buckner (D-Jonesboro) - Civil Judiciary Committee Substitute: Do Pass

HB 268 - District attorneys, assistant district attorneys, district attorney investigators; compensation - relating to district attorneys, so as to change the provisions relating to the compensation of district attorneys, assistant district attorneys, district attorney investigators, and assistant district attorneys who temporarily substitute for a district attorney who dies or resigns during the term of office; to change the provisions relating to additional personnel for district attorneys offices; to amend Code Section 45-7-4 of the Official Code of Georgia Annotated, relating to compensation of certain state officials, so as to change the annual salary of district attorneys
- Authored by: Rep. Mack Crawford (R-Concord)
- Civil Judiciary Committee: Do Pass
HB 287 - Legitimacy petition; father may establish paternity of child This bill relates to petitioning for legitimation of a child. It allows for the petition of visitation and custody rights to be filed contemporaneously with legitimation petition and directs where these petitions shall be filed.
- Authored by: Rep. Mack Crawford (R-Concord)
- The Civil Judiciary combined this bill with SB 53 which allows voluntary acknowledgement of legitimation of a child to take place contemporaneously with the voluntary acknowledgement of paternity and consent of the mother.
- Civil Judiciary Committee Substitute: Adopted as amended
HB 376 - Juries; exemption; caregivers of certain children This bill provides exemption from jury duty to any person who is a primary teacher in a home study program. It also exempts a primary caregiver of a child who is 4 years of age or younger. Current law sets the age of the child at under 4 years.
- Authored by: Rep. Barry Loudermilk (R-Cassville)
- Civil Judiciary Committee: Do Pass
HB 489 - Gwinnett Judicial Circuit; add judge This bill creates a new 9 th judgeship for the Gwinnett Judicial Circuit
- Authored by: Rep. Phyllis Miller (R-Lawrenceville)
- Civil Judiciary Committee: Do Pass

HB 514 - Court reports; rules and decision compilations; provisions - relating to court reports, so as to remove the requirement of publishing a volume of rules from the definition of reports; to provide for the maintenance of a rules compilation - Authored by: Rep. Mack Crawford (R-Concord) - Civil Judiciary Committee: Do Pass
HB 561 - Probate courts; additional civil filing fee; clarify This bill clarifies the particular filings in probate court that will be subject to additional civil filing fees as imposed by Code Section 15-21A-6. - Authored by: Rep. Wendell Willard (R-Atlanta) - Civil Judiciary Committee: Do Pass
Motor Vehicles No Committee Report Available
Natural Resources & Environment The House Natural Resources and Environment Committee met, but took up no legislation. - Dr. Carol Couch, Director of the Georgia Environmental Protection Division, gave a presentation on saltwater intrusion issues along the Georgia coast - she highlighted the results of recent studies, ongoing research efforts, and discussed current and upcoming issues related to saltwater intrusion.
Public Utilites & Transportation HB 622 - Telegraph companies; dispatch or message deliveries; repeal certain provision Provisions are made relating to the duty of telegraph companies to deliver dispatches or messages to persons residing within a certain proximity. Code is no longer necessary and needed to be taken off the books. - Authored by: Rep. Mark Burkhalter (R-Alpharetta) - Public Utilites & Transportation Committee: Do Pass
State Planning & Community Affairs HB 186 - Counties and municipalities; expand purposes for using federal funds This legislation

would clarify and remove current state limits on programs for which cities and counties may apply for federal grants and loans and would place Georgia on an equal footing with all other states in the nation. If HB 186 were to become law, Georgia cities and counties would be eligible to apply for any federal grants or loans available to them. - Authored by: Rep. Billy Mitchell ( D-Stone Mountain) - State Planning Committee: Do Pass * This Committee Report has been edited for this publication. For full content, please contact House Research & Policy at 404-656-3206.
Science & Technology The Committee created a subcommittee to work on HB 648 No Legislative Action was taken
State Institutions & Property HB 420 - National Infantry Museum property; Columbus-Muscogee County; cession of concurrent jurisdiction to the United States - This bill provides for the cession of concurrent jurisdiction to the Untied States over land used for the National Infantry Museum. Jurisdiction will be shared by police department, fire department and military police. - Authored by: Rep. Calvin Smyre (D-Columbus) - State Institutions & Property Committee: Do Pass
Transportation SB 99 - MARTA Act; code of ethics; conflict of interest; board members; provisions - This legislation simply adds to the MARTA Act a provision regarding the removal of a member of the board of directors found in violation of a provision of a code of ethics approved by the Board. - Authored by: Sen. Dan Moody (R-Alpharetta) - House Transportation Committee: Do Pass
SB 129 - Public Transit; unlawful to solicit money /sell goods and services to operators/passengers; penalties - This bill prohibits "pan handling" on all public transit systems. Violators will be guilty of a misdemeanor and fined. - Authored by: Sen. David Adelman (D-Decatur)

- House Transportation Committee: Do Pass
HR 91 - DeWayne King, USMC, Memorial Bridge; designate - Designate the DeWayne King Memorial Bridge - Authored by: Rep. Chuck Sims (D-Douglas) - Transportation Committee: Do Pass
HR 94 - Jack Shearouse Bridge; designate - Designate the Jack William Shearouse Bridge - Authored by: Rep. Buddy Carter (R-Pooler) - Transportation Committee: Do Pass HR 173 - Blue Star Memorial Highway in Pembroke; designate - Designate the Jack William Shearouse Bridge - Authored by Rep. Bob Lane (R-Statesboro) - Transportation Committee: Do Pass
HR 200 - Baxter Shavers Memorial Intersection; designate - Designate the Baxter Shavers Memorial Intersection - Authored by Rep. Ron Forster (R-Ringgold) - Transportation Committee: Do Pass
HR 201 - Wendell W. Thigpen Memorial Bridge; designate - Designate the Wendell W. Thigpen Memorial Bridge - Authored by: Rep. Jay Roberts (R-Ocilla) - Transportation Committee: Do Pass
HR 231 - A. L. Stepp Interchange; designate - Designate the A. L. Stepp Interchange - Authored by: Rep. David Ralston (R-Blue Ridge) - Transportation Committee: Do Pass

HR 254 - Lovejoy to Atlanta rail project; obligation of state; operating suibsidy agreements - This resolution ask that the Georgia Department of Transportation and the Georgia Passenger Rail Authority should delay creating any further obligations of state or federal funds for the Lovejoy to Atlanta commuter rail project until operating subsidy agreements have been executed with all of the county and municipal governments along the proposed line; that the Office of Planning and Budget, the Legislative Budget Office, and the Georgia Department of Transportation review and reach agreement on the capital costs, operating costs, operating revenues, and operating subsidies for the proposed project; that the Georgia Department of Transportation develop a formula for sharing the operating subsidies among the county and municipal governments that have agreed to provide operating subsidies for the proposed project; that the Georgia Department of Transportation negotiate and execute binding contracts with each of the county and municipal governments along the line to provide operating subsidies for the first ten years of the proposed project and providing for an initial payment equal to the 2010 estimated annual operating subsidy.
- Authored by: Rep. Vance Smith ( R-Pine Mountain)
- Transportation Committee: Do Pass
HR 295 - Byron Herbert Reese Memorial Highway; dedicate portion of U. S. Highway 129 Designate Byron Herbert Reese Memorial Highway
- Authored by: Rep. Charles Jenkins (D-Blairsville)
- Transportation Committee: Do Pass
Ways & Means
HB 341 - Sales tax; exempt certain airline industry transactions - This bill provides for sales and use tax exemptions on jet fuel and food and beverages which are as follows:
a. For each fiscal year beginning after June 30, 2005, each qualifying airline shall receive an exemption on state and local sales and use tax for jet fuel after the first $15 million of state sales and use tax on jet fuel is paid.
The sale or use of jet fuel to or by a qualifying airline shall not be subject to any local sales and use tax which becomes effective on or after July 1, 2005. This exemption will not extend to local option sales tax for educational purposes (ELOST) which is effective before July 1, 2005. Beginning July 1, 2005, the sale of food and beverages to commercial airlines for service to passengers and crew will be exempt from sales and use tax.
- These sales and use tax provisions will sunset on July 1, 2007.
- Authored by: Rep. Mark Burkhalter (R-Alpharetta)

- Ways & Means Committee Substitute: Do Pass
HB 539 - Georgia Entertainment Industry Investment Act; provisions - Subject: Income Tax Credits for Entertainment Industry Production Investments. This bill creates the Georgia Entertainment Industry Investment Act. Any production company that invests in a state certified production approved by the Department of Economic Development shall be allowed an income tax credit:
If the average annual total production expenditures in this state did not exceed $30 million for 2002, 2003, and 2004 and the production company had a minimum base investment of $500,000 for qualified production activities; or If the average annual total production expenditures in this state exceeded $30 million for 2002, 2003, and 2004 and the production company had an excess base investment (with the excess base investment being the excess of current year production expenditures over the average of the production expenditures for 2002, 2003, and 2004) of $500,000 for qualified production activities.
- The production company shall be allowed a tax credit equal to 9% of the base investment or excess base investment in this state. If the investment is in a Tier 1 or Tier 2 county, the production company will be allowed an additional tax credit equal to 3% of the base investment or excess base investment made in the Tier 1 or Tier 2 county.
- If Georgia residents are employed in the production, the production company will be allowed an additional tax credit equal to 3% of the total aggregate payroll of the Georgia residents and if the base investment or excess base investment in this state is in excess of $20 million for multiple television projects, the production company is allowed an additional tax credit equal to 2% of such base investment or excess base investment.
- This bill also repeals the rapid growth credit.
- Authored by: Rep. Larry O'Neal (R-Warner Robbins)
- Ways & Means Committee Substitute: Do Pass
HB 210 - Income tax; exclude capital gain on certain property conversion - Subject: Exempts Capital Gains from Eminent Domain or Condemnation from being Included in the Georgia Net Income of a Taxpayer.This bill prohibits the Georgia taxable net income of any taxpayer which is directly attributable to a capital gain resulting from a transfer of real property to a potential condemnor under threat of condemnation or an involuntary conversion of real property due to condemnation or eminent domain by any state, local entity, or public utility to the extent that the proceeds of the condemnation reward constitute taxable gain under Section 1033 of the Internal Revenue Code.
- Authored by: Rep. Jeff Lewis (R-White)
- Ways & Means Committee Substitute: Do Pass

HB 315 - Homestead exemption; disabled veterans; surviving spouses who remarry - Subject: State Wide Homestead Exemption for Disabled Veterans. This bill provides for a referendum to allow the state-wide homestead exemption for disabled veterans to be received by surviving spouses who remarry.
- Authored by: Rep. DuBose Porter (D-Dublin)
- Ways & Means Committee: Do Pass
HB 488 - State and Local Tax Revision Act of 2005; enact - Subject: Department of Revenue Omnibus Bill
- Section 1 names the act.
- Section 2 is the annual update legislation. The legislation updates our definition to the Internal Revenue Code as of January 1, 2005 including the increased Section 179 amounts but excludes the new 9% deduction for production activities conducted in the U.S.
- Section 3 provides for a $100 application fee for offers in compromise. The IRS has a similar fee for their program. Both programs provide for a fee waiver for low income taxpayers.
- Section 4 clarifies that electronic funds transfer applies to use tax and requires certain third party payroll providers to use electronic funds transfer. Most taxpayers already follow this process.
- Sections 5 and 21 clarify that interest is not currently paid on amended returns filed to claim BEST credits.
- Section 6 makes chief appraisers eligible for appointment to performance review boards to give the Department an additional bank of nominees.
- Sections 7 and 20 change the definition of and withholding for a taxable nonresident to include individuals who are legal residents of another state and who receive wages during the calendar year of more than $5,000 (tie legislation to actual filing requirement for residents).
- Sections 8 and 13 disallow interest expenses and indirect expenses on U.S. obligations
- Sections 9 and 14 repeal the requirement that certain federal like kind exchanges (those where the replacement property is located outside Georgia) are taxable for Georgia purposes.
- Section 10 clarifies the treatment of consolidated returns for Georgia businesses doing 100% of their business in Georgia and clarifies that an election to file a consolidated return must be made on or before the due date (including extensions) in a manner similar to IRS elections.
- Section 11 provides for the treatment of corporate net operating losses in the same manner as IRS.
- Section 12 clarifies the treatment of nonresident members of resident limited partnerships or similar nontaxable entities who derive income exclusively from securities.

- Section 15 clarifies that taxpayers deriving income from sources within Georgia are subject to taxation.
- Section 16 makes a technical correction to the wording of the port traffic credit statute to coincide with the changes made to the law in 2001.
- Section 17 clarifies when a credit can be assigned from one affiliated member to another. Same as IRS elections which is on or before the due date (or extended due date) of the return.
- Section 18 defines the Commissioner's authority to make adjustments when a taxpayer structures their transactions in a manner which shifts Georgia income to other states.
- Section 19 clarifies that all nonresident members of partnerships, S-Corporations, and LLC's are subject to the withholding requirement.
- Section 22 places in the tax code the requirement for companies and their affiliates doing business with the State of Georgia to register for the collection of sales and use tax. This will ensure that all state agencies and authorities are covered by this requirement which was passed by the General Assembly last year.
- Section 23 adds the requirement to "timely file a return" as well as make a timely payment before a dealer (taxpayer) is entitled to claim a deduction for vendor's compensation on sales tax paid.
- Section 24 extends the sunset provision to December 31, 2007 to enable the Revenue Department to continue distributing unidentifiable sales and use tax proceeds.
- Section 25 adds the requirement to "timely file a return" as well as make a timely payment before a dealer (taxpayer) is entitled to claim a deduction for vendor's compensation on the first motor fuel tax.
- Section 26 removes the requirement to file an estate tax return when the date of death occurred in year for which the Georgia estate tax does not apply.
- Section 27 provides for the effective dates.
- Section 28 repeals laws that are in conflict with this bill.
- Authored by: Rep. Larry O'Neal (R-Warner Robbins)
- Ways & Means Committee Substitute: Do Pass
HB 431 - Unclaimed property; certain abandoned dividends or credits; disposition - Subject: Alternative Method Disposition for Unclaimed Property. This bill allows patronage dividends or capital credits that are presumed to be abandoned that are held by an electric membership corporation (EMC) to be donated in lieu of payment of delivery to the revenue commissioner as long as the EMC has maintained a list of abandoned property for six months on their website and publishes said list in the legal organ of the county three to six months prior to the last date to claim the property.
- Authored by: Rep. Willie Talton (R-Warner Robbins)

- Ways & Means Committee: Do Pass
HB 538 - Income tax; military income exclusion; amend provisions - Subject: National Guard: Income Tax Credit for Qualified Life Insurance Premiums; Licensing Fees and Renewal. Any national guard or reserve member who serves at least 90 consecutive days will be automatically granted an extension, without a fee, for any annual license or registration which will extend until the next expiration period. Continuing education requirements will also be waived during the automatic extension period. The licensing provision will become effective upon the Governor's signature.
Any member of the national guard or air national guard that are Georgia residents will be allowed an income tax credit in an amount not to exceed the amount expended for life insurance premiums. In order to receive the credit, the national guard or air national guard member must serve at least 90 consecutive days of active duty or active duty training. The credit will be allowed in the year that the majority of days are served and in the event that there are an equal number of consecutive days served in two calendar years, the exclusion shall be claimed and allowed in the year in which the ninetieth day occurs.
- Authored by: Rep. Larry O'Neal (R-Warner Robbins)
- Ways & Means Committee Substitute: Do Pass
HB 167 - Income tax; military income exclusion; amend - Subject: Computation of Georgia Taxable Net Income for the Armed Services.This bill provides that any member of the national guard or reserves who serves on active duty for 90 or more consecutive days can exclude all income, both military and all other income, in computing their Georgia taxable net income. The credit shall be taken in the year in which the 90 th day occurs.
- Authored by: Rep. DuBose Porter (D-Dublin)
- Ways & Means Committee Substitute: Do Pass
HB 541 - Sales tax; exemptions for sales by child services agencies; clarify - Subject: Sales Tax Exemption for Child Care Institutions. This bill clarifies the sales and use tax exemption for qualified child caring institutions. Sales by such institutions are exempt when the sales result from a specific charitable fundraising activity that does not exceed 30 days in a calendar year; the gross sales or net profits does not benefit a private person; and such proceeds are used purely for charitable purposes in providing child services.
- Authored by: Rep. David Graves (R-Macon)
- Ways & Means Committee Substitute: Do Pass
HB 505 - Hotel-motel tax; review board; amend certain provisions - Subject: Hotel-Motel Tax

Performance Review Board. Section 1 simply cures a technical defect from last year's H.B. 1415. The Department of Community Affairs should be the agency that receives noncompliance documents from the State Auditor, not the Department of Revenue.The second part of the bill allows the Hotel-Motel Tax Performance Review Board members to receive per diem, mileage, and travel reimbursement from funds appropriated to the Department of Community Affairs (DCA). The money for this expenditure is already in DCA's FY2006 budget and totals $5465.
- Authored by: Rep. Richard Royal (D-Camilla)
- Ways & Means Committee: Do Pass
HB 306 - Sales tax; certain tangible property used by contractors; amend provisions - Subject: Payment of Sales and Use by Contractors. This bill provides that sales and use tax with respect to the use of tangible personal property owned by the state, university system, or any political subdivision, including local school boards, shall not be imposed when the property is not actually used up and consumed in the performance of the contract. If the governmental entity provides a contractor with such property to be incorporated into any construction project by contract, that entity must issue a written notice to the contractor of the amount of tax owed for that property. If the governmental entity fails to notify the contractor of the tax liability, that entity will be liable for the tax.
- Authored by: Rep. Tom Rice (R-Norcross)
- Ways & Means Committee Substitute: Do Pass
HB 194 - Income tax credit; teleworking for limited period of time - Subject: Provides Income Tax Credits with Respect to Teleworking. This bill provides for state income tax credits with respect to teleworking for taxable years on or after January 1, 2006 and ending on or prior to December 31, 2008. "Eligible taxwork expenses" means expenses incurred during the taxable year pursuant to a telework agreement up to a limit of $1500 for each participating employee. These credits will be allowed for a percentage of eligible telework expenses incurred in the tax year as follows:
a. 100%- The eligible telework expenses must be incurred pursuant to a telework agreement requiring the participating employee to telework at least 12 days per month if the employer's principal place of business is located in an area designated by the U.S. E.P.A. as a nonattainment area under the federal Clean Air Act.
b. 75%-The eligible telework expenses must be incurred pursuant to a telework agreement requiring the participating employee to work at least 12 days per month.
25%- The eligible telework expenses must be incurred pursuant to a telework agreement requiring the participating employee to work at least 5 days per month.
- In addition to the above listed credits, an employer conducting a telework assessment is allowed a credit against the tax imposed for 100% of the cost, up to a maximum credit of $40,000 per employer, of preparing the assessment.

The revenue commissioner sets standards for this tax credit and shall promulgate rules and regulations for the implementation and administration of this bill. All applications for this credit must be submitted by October 1 of each year to the commissioner for review and approval. Tax credits approved by the commissioner shall not exceed in each taxable year: $2,000,000 in 2006 $5,000,000 in 2007 $7,000,000 in 2008. - On or before January 1, 2008, the commissioner shall assess the telework programs and report to the General Assembly on its performance. - Authored by: Rep. Chuck Martin (R-Alpharetta) - Ways & Means Committee Substitute: Do Pass
HB 516 - Ad valorem tax; county tax digest; assessed valuations - Subject: Valuations on the County Tax Digest. This bill requires that all assessed valuations of real property on the digest be final at the time the commissioner issues an order for the billing and collection of taxes, except as otherwise provided by code sections 48-5-299, 311, and 305. - Authored by: Rep. Ron Stephens (R-Savannah) - Ways & Means Committee Substitute: Do Pass
HB 429 - Setoff debt collection; claimant agencies; include public housing authorities - Subject: Setoff of Debt Collections Owed to Public Housing Authorities. This bill authorizes a setoff of debts owed to public housing authorities provided that the debt owed is by an occupant who has moved from the property. - Authored by: Rep. Tommy Smith (R-Nicholls) - Ways & Means Committee Substitute: Do Pass
HB 452 - Dog and cat sterilization fund; contributions; state income tax returns - Subject: Allows for Donation via Income Tax Returns for the Dog and Cat Sterilization Fund. This bill allows taxpayers to make a partial or total donation through their income tax return to fund the Dog and Cat Sterilization Fund. - Authored by: Rep. Gene Maddox (R-Cairo)

- Ways & Means Committee: Do Pass
HB 556 - Georgia Public Revenue Code; repeal certain statutes and provisions - Subject: Repeals Obsolete Statutes Relating to Taxation and Revenue. This bill repeals the following code provisions: standards for bound tax digests; separate assessment and appeal for property for school property tax purposes; adjustment of Georgia taxable net income due to federal tax treatment of capital gains; and required questions about intangible taxes on income tax returns. - Authored by: Rep. Mark Burkhalter (R-Alpharetta) - Ways & Means Committee: Do Pass
HB 559 - Sales tax exemption; certain energy efficient products; limited time period - Subject: Limited Sales Tax Exemption for Energy Efficient Products. This bill provides for a state sales tax exemption with respect to certain sales of energy efficient products. Energy efficient products are defined as any dishwasher, clothes washer, air conditioner, ceiling fan, incandescent or fluorescent light bulb, dehumidifier, programmable thermostat, or refrigerator which have met or exceeded the EPA's and Department of Energy's efficiency requirements or the requirements designated by the Energy Star program. This exemption will commence on October 6, 2005 and conclude on October 9, 2005. - Authored by: Rep. Lynn Smith (R-Newnan) - Ways & Means Committee Substitute: Do Pass
HR 340 - House Taxpayer Bill of Rights Study Committee; create - Subject: House Taxpayer Bill of Rights Study Committee. This resolution creates the House Taxpayer Bill of Rights Study Committee - Authored by: Rep. Donna Sheldon (R-Dacula) - Ways & Means Committee: Do Pass
* These committee action reports are for bills that have passed and/or were deemed favorable by the Full Committees. * (DNM) = Did Not Meet
Committee Meetings for Friday, March 4, 2005

8:00 am-9:00 amRULES (House Meetings) 341 CAP

8:00 am-9:00 amGame, Fish and Parks Sub. on HB 261 - CANCELLED (House Meetings) State Capitol

8:30 am-9:00 amADMIN/LICENSING SUBCOMMITTEE (House Meetings) 216

8:30 am-9:00 amProfessional Licensing Subcommittee of Governmental Affairs (House Meetings) 515 LOB

11:00 am-12:00 MOTOR VEHICLES (House Meetings)

pm

216

11:30 am-12:30 Sales Tax Subcommittee Meeting (House Meetings)

pm

133 State Capitol

12:00 pm

Governmental Affairs Committee -UPON ADJOURNMENT (House Meetings) 403 CAP

L.O.B. Meetings for Friday, March 4, 2005 4 th Floor
Majority Caucus Daily Briefing (7-8) No meetings scheduled at this time

5 th Floor
502 No meetings scheduled at this time
No meetings scheduled at this time
No meetings scheduled at this time
515 Governmental Affairs Professional Licensing Sub Cmte. (8:30-9)
6 th Floor No meetings scheduled at this time
No meetings scheduled at this time
No meetings scheduled at this time
* For meeting details & agendas, please click on the Committee Name. * This Committee Meeting Schedule is set as of 5:00 p.m. the day of this report. Committee Meeting Schedules are subject to change, and are updated via the General Assembly's website at www.legis.state.ga.us