The Meat of the 2026 Session

GA Legislative Watch

By Howard Franklin ● February 16, 2026
Smart Brevity™ count: 2.5 mins…630 words

Happy Presidents Day! The session is out, but we’ve got the big picture: The Georgia General Assembly entered the meat of the 2026 session last week. With Crossover Day (March 6) looming, committee calendars are tightening, and the focus has shifted from high-level “State of the State” rhetoric to the granular mechanics of tax cuts, housing regs, and tech oversight.

1. Tax Policy: The $1 Billion Giveback

State leaders are doubling down on Georgia’s massive cash reserves to push an aggressive affordability agenda.

Income Tax Elimination: Legislative efforts to further reduce or eliminate the state income tax gained steam this week. A Senate special committee report released late last month is serving as the roadmap for bills filed on Feb. 9 aimed at eventually zeroing out the tax for 2/3 of Georgians.
The Rebate: Governor Kemp’s proposal for a fourth one-time $1 billion tax rebate ($250 for individuals/$500 for couples) is moving through the pipeline as a priority for his final session.
Why it matters: Georgia is leveraging its $10B+ reserve to compete with no-income-tax neighbors like Florida and Tennessee, but critics warn about long-term revenue stability.

2. Housing & Real Estate: Development Authority Shakeup

Affordability is the buzzword of the week, with lawmakers targeting regulatory barriers and funding mechanisms.

HB 1177: This bill is seeing renewed activity, seeking to allow local development authorities to classify “affordable housing” as a “project.” This would unlock new financing tools (like bonds) for developers committed to workforce housing (under 80% AMI).
Impact Fees: New legislation (SR 742) was introduced Feb. 10 to authorize local governments to waive development impact fees for specific housing projects.
The “Pause” on Data Centers: SB 436 was introduced this week by Sen. Jaha Howard. It proposes a one-year suspension (starting July 2026) of sales and use tax exemptions for data centers, citing concerns over water and electricity usage.

3. Tech & AI: The Inventory Begins

The Gold Dome is moving toward “responsible AI,” focusing on transparency before regulation.

HB 147 (AI Oversight): Recommitted to the Senate this session, this bill would require the Georgia Technology Authority (GTA) to conduct an annual inventory of all AI systems used by state agencies.
Agency Rules: By late 2026, the GTA would be tasked with creating model policies for procurement and implementation of AI.
Smart move: Lawmakers are wary of stifling innovation but want to ensure the state isn’t “buying blind” when it comes to automated decision-making.

4. Telecommunications: The “Bell-to-Bell” Ban

Connectivity in schools is being redefined as a distraction rather than a utility.

The High School Ban: Following last year’s restrictions for K-8, a new push (supported by Rep. Scott Hilton) targets personal device usage in high schools.
State of play: The bill would prohibit phones, tablets, and smartwatches during the school day starting in 2027.
Local control: The proposal allows local districts to decide how to implement (pouches, lockers, etc.), but the mandate would be statewide.

5. Economic Development: Rural Wins

While the metro debates data centers, rural Georgia is seeing a manufacturing surge.

Emanuel & Screven Counties: Sen. Max Burns highlighted major new economic investment projects in these counties this week, signaling that the “Electric Avenue” and manufacturing boom continues to push outside the perimeter.
Foreign-Trained Doctors: A Senate panel advanced a bill this week to ease the path for foreign-trained physicians to practice in Georgia, a key move for rural health infrastructure.