Georgia House bill by author Rep. Gambill exempting farmer bridge payments from state income tax passes House and Senate

Newly passed bill authored by State Rep. Matthew Gambill aims to exempt from Georgia income tax all payments received under the USDA Farmer Bridge Assistance Program, following approval in both chambers, according to the Georgia State House.

It passed both chambers as of Wednesday, March 18, clearing the House by a vote of 170-2 and the Senate by a vote of 51-0.

The bill, introduced as HB1159 on Monday, Feb. 2 during the 2026 regular session of the 158th General Assembly, was formally described as: ’Income tax; all income received by individuals, corporations, and partnerships under the Farmer Bridge Assistance Program; exempt from taxation’.

The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.

In essence, this bill exempts from Georgia income tax all payments received under the U.S. Department of Agriculture’s Farmer Bridge Assistance Program by individuals, corporations, Subchapter S corporations and partnerships. For taxable years beginning on or after Jan. 1, 2025, recipients may subtract these payments from Georgia taxable income if they are included in federal adjusted gross income or federal taxable income, but only for payments received on or before March 31, 2026. The bill takes effect upon approval by the governor or becoming law without that approval.

In the House, 75 Democrats and 95 Republicans voted in favor of the bill, while two Republicans opposed it.

Meanwhile, in the Senate, 20 Democrats and 31 Republicans voted in favor, with no opposing votes.

The bill was co-sponsored by Rep. Shaw Blackmon (Republican-146th), Rep. Robert Dickey (Republican-134th), and Rep. Devan Seabaugh (Republican-34th), along with three other co-sponsors.

Gambill graduated from Lee University in 2003 with a BA.

Gambill, a Republican, was elected to the Georgia State House in 2019 to represent the state’s 15th House District, replacing previous state representative Paul Battles.

The bill was signed into law by Gov. Brian Kemp on Wednesday, May 6.

In Georgia, the legislative process begins when a lawmaker, often at a constituent’s request, works with the Office of Legislative Counsel to draft a bill. After filing with the Clerk of the House or Secretary of the Senate, the bill receives its first reading and is sent to a committee, where most of the debate and fact-finding takes place. If approved, it advances to the floor for a third reading, debate, and a vote. To become law, the bill must pass both chambers, sometimes through a conference committee if versions differ, before being sent to the governor. The governor then has six days during session—or 40 days after adjournment (Sine Die)—to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly meets annually for a 40-day session beginning the second Monday in January.

Information in this article was obtained from the Georgia State House. The source data can be found here.