By Milton Kirby | Atlanta, GA | February 16, 2026
With Crossover Day approaching and the legislative calendar tightening, Georgia lawmakers accelerated activity beneath the Gold Dome last week, advancing a slate of tax, education, and regulatory reform bills that are shaping the policy direction of the 2026 session.
The flurry of movement includes sweeping income tax proposals, early literacy initiatives, and structural changes to how state agencies interpret and implement Georgia law.
Tax Cut Proposals Move at Unusual Speed
Two major tax cut bills—Senate Bill 476 and Senate Bill 477—introduced just last week by Senate Appropriations Chair Blake Tillery, advanced rapidly through the Senate. The Senate Finance Committee approved both measures Tuesday, and the full Senate passed them Thursday.
SB 476, titled the Income Tax Reduction Act of 2026, would effectively eliminate the first $50,000 of taxable income for single filers and $100,000 for joint filers. The measure proposes offsetting revenue losses by phasing out corporate tax credits by 2032.
SB 477 would gradually reduce Georgia’s personal income tax rate to 3.99% by 2028.
The House is pursuing its own tax reduction path. House Bill 880, introduced by Rep. Shaw Blackmon, also aims to lower the income tax rate to 3.99% and would allow a portion of undesignated surplus funds to be used for tax relief. After carrying over from the 2025 session, HB 880 cleared the House Ways and Means Committee this week.
Blackmon is also sponsoring House Bill 1116, which received its first hearing. The proposal would authorize local governments and school systems to exempt homesteads from property taxes by shifting to local sales taxes instead. The bill includes caps on revenue growth from non-exempt properties and makes technical adjustments to education funding formulas and tax digest procedures.
Early Literacy Gains Momentum
Education policy is also advancing. Both chambers now have versions of the Georgia Early Literacy Act of 2026—House Bill 1193, sponsored by Rep. Chris Erwin, and Senate Bill 459, sponsored by Sen. Billy Hickman.
The House version passed out of committee Thursday. Both proposals would fund K–3 literacy coaches through Georgia’s education formula and require kindergarten attendance before first grade. Supporters say the measures are designed to strengthen foundational reading skills and improve long-term academic outcomes.
Charter School Infrastructure and Regulatory Reform
Companion bills—Senate Bill 498 and House Bill 1253 would establish a Georgia Charter School Facilities Authority. The authority would provide revolving loans and public financing assistance for charter school construction and renovation projects.
Meanwhile, regulatory reform efforts are advancing. House Bill 1247, the Georgia Bureaucratic Deference Elimination Act, would end “Chevron-style” judicial deference at the state level by directing courts not to automatically defer to agency interpretations of Georgia law.
Another measure, House Bill 903, sponsored by Rep. Alan Powell, passed the House this week. The bill would expand the scope of Georgia’s Administrative Procedure Act, increasing transparency and oversight across the executive branch. HB 903 now heads to the Senate Judiciary Committee.
SIDEBAR: What Is Crossover Day?
Crossover Day is one of the most important deadlines in the Georgia General Assembly’s 40-day legislative session. It marks the point—typically Day 28—when a bill must pass out of its chamber of origin to remain viable for the year.
Why It Matters
- A House bill must pass the House by Crossover Day to be considered by the Senate.
- A Senate bill must pass the Senate to move to the House.
- Bills that fail to “cross over” are effectively sidelined unless revived through procedural maneuvers or attached to other legislation.
What Happens on Crossover Day
- Lawmakers often work late into the night.
- Floor calendars are packed with high-profile and time-sensitive bills.
- Leadership prioritizes measures with broad support or strategic importance.
- Controversial bills sometimes move quickly, while others stall by design.
Why It Shapes the Session
Crossover Day forces legislators to make strategic choices:
- Which bills advance
- Which bills die quietly
- Which issues will define the remainder of the session
For reporters and the public, it marks a clear dividing line between early-session positioning and late-session negotiation. After Crossover Day, attention shifts to reconciliation, amendments, and final passage before Sine Die.
A Compressed Timeline
With a shorter week ahead and Crossover Day looming, lawmakers are expected to intensify debate and floor action. Measures that do not pass at least one chamber by the deadline face a steeper path forward this session. As Georgia’s 2026 legislative agenda takes shape, TSJ will continue tracking the fiscal impact, education implications, and regulatory shifts emerging from the Gold Dome.
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