Georgia 2025-2026 Regular Session

Georgia House Bill HB632 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	25 LC 46 1160
2	2	House Bill 632
3	3	By: Representatives Bonner of the 73
4	4	rd
5	5	, Jenkins of the 136
6	6	th
7	7	, Blackmon of the 146
8	8	th
9	9	, Holcomb
10	10	of the 101
11	11	st
12	12	, Williams of the 168
13	13	th
14	14	, and others
15	15	A BILL TO BE ENTITLED
16	16	AN ACT
17	17	To amend Chapter 12 of Title 43 of the Official Code of Georgia Annotated, relating to
18	18	1
19	19	disabled veterans and blind persons engaging in peddling, operating businesses, or practicing2
20	20	professions, so as to clarify certain veterans' eligibility for exemption with regard to payment3
21	21	of occupation taxes, administrative fees, and regulatory fees; to provide a definition of4
22	22	"armed conflict" consistent with current federal law; to provide for armed conflicts to be5
23	23	equivalent to periods of war with regard to certain exemptions; to provide for certain6
24	24	procedures; to provide for related matters; to repeal conflicting laws; and for other purposes.7
25	25	BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:8
26	26	SECTION 1.9
27	27	Chapter 12 of Title 43 of the Official Code of Georgia Annotated, relating to disabled10
28	28	veterans and blind persons engaging in peddling, operating businesses, or practicing11
29	29	professions, is amended by revising Code Section 43-12-1, relating to exemption from12
30	30	payment of occupation tax, administrative fee, or regulatory fee, as follows:13
31	31	"43-12-1.14
32	32	Subject to the limitations provided in this chapter, the following classes of persons may15
33	33	peddle, conduct business, or practice the professions and semiprofessions in any county or16
34	34	H. B. 632
35	35	- 1 - 25 LC 46 1160
36	36	municipality in this state without paying an occupation tax, administrative fee, or
37	37	17
38	38	regulatory fee for the privilege of so doing,
39	39	; provided, however, that such person receives18
40	40	a certificate of exemption issued by the commissioner of veterans service:19
41	41	(1) Any disabled veteran of any war or armed conflict as defined in 38 C.F.R.20
42	42	Section 3.2, as it existed on January 1, 2025, in which any branch of the armed forces of21
43	43	the United States engaged, whether under United States command or otherwise;22
44	44	(2) Any blind person; or23
45	45	(3) Any veteran of peace-time service in the armed forces of the United States armed24
46	46	forces who has a physical disability incurred during the period of such service."25
47	47	SECTION 2.26
48	48	Said chapter is further amended by revising Code Section 43-12-2, relating to qualifications27
49	49	and proof of blindness or disability, as follows:28
50	50	"43-12-2.29
51	51	(a) No person shall be entitled to an exemption from occupation taxes, administrative fees,30
52	52	or regulatory fees which would otherwise be required to peddle, conduct business, or31
53	53	practice the professions or semiprofessions under this chapter until it has been made to32
54	54	appear to the issuing authority that the person making application therefor is a resident of33
55	55	this state and that the income of such person is such that he or she is not liable for the34
56	56	payment of state income taxes.35
57	57	(b)(a) A blind person shall Blind persons must furnish satisfactory proof of their his or her36
58	58	blindness to the issuing authority.37
59	59	(c)(b) A war veteran must shall furnish satisfactory proof that he or she has a physical38
60	60	disability which is disabling to the extent of 10 percent or more; that his or her service in39
61	61	the armed forces of the United States was terminated under conditions other than40
62	62	dishonorable; and that his or her service or some part thereof was rendered during a war41
63	63	period as defined by an act of the Congress of the United States, approved March 20, 1933,42
64	64	H. B. 632
65	65	- 2 - 25 LC 46 1160
66	66	entitled 'An Act to Maintain the Credit of the United States,' and commonly known as43
67	67	Public Law No. 2, 73rd Congress; or that some part of his or her service was rendered on44
68	68	or after December 7, 1941, and before December 31, 1946; or that some part of his or her45
69	69	service was rendered on or after June 27, 1950, and before January 31, 1955; or that some46
70	70	part of his or her service was rendered on or after August 5, 1964, and before May 8, 197547
71	71	or armed conflict as defined in 38 C.F.R. Section 3.2, as it existed on January 1, 2025. 48
72	72	Proof of such 10 percent disability shall be established upon the written certificate of two49
73	73	physicians as to such disability, or by a letter or other written evidence from the United50
74	74	States Department of Veterans Affairs or the Department of Veterans Service stating the51
75	75	degree of disability, or by written evidence from the branch of the armed forces of the52
76	76	United States in which such veteran served.53
77	77	(d)(c) A veteran of peace-time service in the United States armed forces must shall furnish54
78	78	proof that he or she has a physical disability to the extent of 25 30 percent or more incurred55
79	79	in the line of duty during the period of such service by a letter or other evidence from the56
80	80	United States Department of Veterans Affairs or the Department of Veterans Service57
81	81	stating the degree of disability or by written evidence from the branch of the armed forces58
82	82	of the United States in which such veteran served and that his or her service in the armed59
83	83	forces of the United States was terminated under conditions other than dishonorable."60
84	84	SECTION 3.61
85	85	Said chapter is further amended by revising Code Section 43-12-3, relating to application for62
86	86	certificate of eligibility and ten-year period of validity, as follows:63
87	87	"43-12-3.64
88	88	All persons within the groups enumerated in Code Section 43-12-1 seeking a certificate of65
89	89	exemption from the payment of occupation taxes, administrative fees, or regulatory fees66
90	90	for peddling, conducting a business, or practicing a profession or semiprofession must shall67
91	91	first make application to the judge of the probate court of the county in which he or she68
92	92	H. B. 632
93	93	- 3 - 25 LC 46 1160
94	94	resides for a certificate of eligibility through the filing of the Department of Veterans69
95	95	Service's VS Form 40-025, Application for a Veterans Business Certificate of Exemption. 70
96	96	Each applicant shall make an affidavit before the judge of the probate court that he or she71
97	97	is not subject to payment of any income taxes to this state. Upon receipt of such72
98	98	application form and the evidence required in Code Section 43-12-2 and the execution of73
99	99	the affidavit required by this Code section, the judge of the probate court shall issue a74
100	100	certificate of eligibility stating that the applicant has furnished the proof required for the75
101	101	issuance of a certificate of exemption required by the commissioner of veterans service. 76
102	102	The commissioner of veterans service or his or her designee shall issue a VS Form 40-026,77
103	103	Veteran's Certificate of State License/Tax Exemption, which the veteran shall file with his78
104	104	or her local county tax office for submission to the Secretary of State's Office. Such79
105	105	certificate of eligibility shall be valid for a period of ten years from the date of issue."80
106	106	SECTION 4.81
107	107	All laws and parts of laws in conflict with this Act are repealed.82
108	108	H. B. 632
109	109	- 4 -