Georgia House Bill HB96

Georgia 2023-2024 Regular Session

• Introduced: 1/30/23

Caption

Revenue and taxation; definitions; change certain provisions

Impact

If enacted, HB96 would influence various aspects of state law related to revenue gathering and the definition of governmental entities involved in the taxation process. By re-defining what constitutes an 'agency,' the bill could standardize the responsibilities and operations of these entities. This standardization is expected to streamline processes within the revenue and taxation framework, potentially leading to increased efficiency in tax collection and enforcement.

Summary

House Bill 96 aims to amend Chapter 1 of Title 48 of the Official Code of Georgia Annotated, specifically addressing general provisions regarding revenue and taxation. The revisions focus on the definitions used within the legislation, particularly that of the term 'agency.' The bill seeks to clarify and update how agencies of the state are defined, which is crucial for consistent application across relevant tax laws and regulations. By refining the language, proponents argue that the bill will enhance clarity and reduce potential misunderstandings in the interpretation of tax-related laws.

Contention

While the specific discussions surrounding HB96 may not have deep-rooted conflicts, there is generally some apprehension whenever changes to definitions and regulatory language are proposed. Stakeholders could express concerns that such amendments may inadvertently affect existing laws or open up the possibility for differing interpretations among state departments. As with many legislative changes, careful consideration will be necessary to ensure that the adjustments serve their intended purpose without unintended consequences.