Each year, Georgia lawmakers take up what’s commonly known as the “conformity bill”—legislation that aligns the state’s tax code with changes made at the federal level. This year’s bill, HB 1199, continues that important work, updating Georgia’s reference to the Internal Revenue Code and ensuring the state’s tax framework remains current and consistent.
Who HB 1199 is led by key tax policy leaders in the General Assembly, with strong coordination between the House and Senate. Throughout the process, stakeholders across Georgia’s tax community—including GSCPA—worked alongside legislative leaders to provide technical insight and real-world perspective on how federal changes translate at the state level.
What
The bill updates Georgia’s tax code to reflect federal tax law changes by revising how the state conforms to the Internal Revenue Code. In practice, it determines which federal provisions Georgia will adopt and how those provisions will be applied for state tax purposes—an essential step in maintaining alignment between federal and state systems.When
Conformity legislation is addressed annually during the General Assembly’s 40-day legislative session, often under compressed timelines to provide clarity for taxpayers and practitioners ahead of filing deadlines.
Where
The bill moved through both chambers of the Georgia General Assembly—House and Senate—before advancing to the Governor’s desk for final approval.
Why
Without conformity, taxpayers and practitioners would be left navigating two entirely separate tax systems, creating unnecessary complexity and confusion. HB 1199 helps ensure consistency, reduces administrative burden, and provides much-needed clarity for individuals, businesses, and the professionals who support them.Setting the Stage
While often viewed as a routine annual measure, this year’s path required meaningful collaboration and careful navigation of complex federal provisions. GSCPA was proud to work alongside legislative leaders and partners throughout the process—helping to inform, translate, and support efforts to reach alignment.
We are especially grateful for the leadership of Representative John Carson and Senator Chuck Hufstetler, whose work—alongside members of both chambers—helped bring this across the finish line. The result reflects a shared commitment to getting this right for Georgia taxpayers and providing clarity as quickly as possible.
UPDATES TO INTERNAL REVENUE CODE (IRC) UPDATE/ CONFORMITY BILL (HOUSE BILL 1199)
IRC Conformity Summary - Update, March 6, 2026
Georgia IRC Update / Conformity Bill (HB 1199) Advances Following Senate Passage by Substitute, March 12, 2026
Georgia Conformity Bill (HB 1199) Finalizes Passage and Heads for Swift Signature, March 19, 2026
Governor Signs Georgia Conformity Bill (HB 1199) into Law, March 20, 2026
View House Bill 1199 Here
QUESTIONS?
If there are any questions on the above information, contact Don Cook, vice president, legislative affairs at 404-877-2154 or dcook@gscpa.org