GeorgiaGeorgia act revises which rural hospitals qualify for the rural hospital tax credit program
The act rewrites the definition of a "rural hospital organization" in Georgia's tax credit program for donations to rural hospitals, setting the tests a hospital must meet to qualify.
What it does
To count as a rural hospital organization, a licensed acute care hospital or rural freestanding emergency department must meet a list of tests, including serving rural areas, taking Medicaid and Medicare, and caring for indigent patients.
Argument forClearer tests, including a margin limit, could direct donations to hospitals with the greatest financial need in rural areas.
Argument againstMore tests could leave some rural hospitals ineligible, which may reduce donations and tax credits that help them stay open.
More detail
The act rewrites paragraph (3) of subsection (a) of Code Section 31-8-9.1, which defines "rural hospital organization" for the rural hospital tax credit. It covers acute care hospitals and rural freestanding emergency departments licensed by the Department of Community Health, and the donors who may claim the credit for giving to them. The hospital must provide inpatient services at a facility in a rural county or be a critical access hospital, participate in Medicaid and Medicare and accept both kinds of patients, and provide care to indigent patients. It must meet a maternity or indigent-care test, file an annual IRS Form 990 or a department form, be run by a county or city authority or be a 501(c)(3) nonprofit, and be current on required audits and reports. A new patient-margin test would require a three-year average margin less than one standard deviation above the state average of qualifying organizations.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jul 1Effective DateLatest
- May 11Act 462Major
- May 11Senate Date Signed by Governor Brian KempBecame Law
- Apr 10Senate Sent to GovernorTo Governor
- Apr 2Senate Agreed House Amend or Sub
- Vote recorded Senate Vote #967 - 2025-2026 Regular Session. Result: pass.Upper
- Vote recorded Senate Vote #967 - 2025-2026 Regular Session. Result: pass.Upper
- Mar 31House Passed/Adopted By SubstitutePassed House
- Vote recorded House Vote #801 - 2025-2026 Regular Session. Result: pass.Lower
- Vote recorded House Vote #801 - 2025-2026 Regular Session. Result: pass.Lower
- Mar 31House Third ReadersMinor
- Mar 25House Committee Favorably Reported By SubstituteMinor
- 2025
- Mar 27House Withdrawn, RecommittedMajor
- Mar 27House Committee Favorably ReportedMinor
- Mar 6House Second ReadersMinor
- Mar 4House First ReadersMinor
- Mar 3Senate Passed/AdoptedPassed Senate
- Vote recorded Senate Vote #129 - 2025-2026 Regular Session. Result: pass.Upper
- Mar 3Senate Third ReadMinor
- Feb 20Senate Read Second TimeMinor
- Feb 19Senate Committee Favorably ReportedMinor
- Feb 6Senate Read and ReferredMinor
- Feb 5Senate HopperIntroduced
HealthcareTaxes & Budget