Ways & Means Subcommittees Meeting
income tax subcommittee, the ways and means committee
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Feb 02, 2026
Meeting Information
This meeting involved the Income Tax Subcommittee and the Abilorum Subcommittee of the Ways and Means Committee. The subcommittees held hearings on House Bill 519, concerning a state work opportunity tax credit, and House Bill 317, which proposes the creation of Workforce Residential Development Districts (WRIDs) as an infrastructure financing tool, along with its related constitutional amendment, House Resolution 192.
Meeting Summary
Discussion of House Bill 519: Work Opportunity Tax Credit
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Representative Stevens introduced House Bill 519, proposing a state-level work opportunity tax credit to incentivize employers to hire individuals facing employment barriers, such as those receiving TANF or SNAP benefits, or ex-felons. [Video 00:25:46]
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The bill would offer employers a $500 tax credit per qualified employee, with a statewide annual cap of $10 million for the program, aiming to help individuals gain employment and reduce reliance on welfare. [Video 00:26:40]
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Representative Prince inquired if the state bill was a contingency for a potential federal program discontinuation, to which Representative Stevens clarified it would be a standalone state program, effective regardless of federal action. [Video 00:28:08]
Introduction and Provisions of House Bill 317: Workforce Residential Development Districts (WRID)
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Representative Stevens introduced House Bill 317, which aims to establish Workforce Residential Development Districts (WRIDs) as a public infrastructure financing tool, drawing inspiration from Florida's successful model. [Video 00:38:38]
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WRIDs are special purpose units of government created by local ordinance, governed by elected landowners, and designed to finance, construct, and maintain infrastructure and amenities, with debt secured by liens on the property, not the general tax base. [Video 00:39:09] [Video 00:40:58]
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The bill includes provisions for buyer disclosures, ensuring that purchasers are aware of the attached debt, and clarifies that WRIDs must comply with all local zoning, planning, and permitting requirements. [Video 00:48:11] [Video 00:42:55]
Debate and Opposition to House Bill 317
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Neil Herring, representing the Georgia chapter of the Sierra Club, voiced opposition to HB 317, citing its failure in a 2008 ballot initiative and concerns that it increases housing costs by adding development costs to property values. [Video 00:57:19] [Video 00:59:04]
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Herring also highlighted a provision stating that counties cannot place liens on properties within a WRID if taxes are not paid, despite counties being obligated to collect payments from property purchasers. [Video 00:58:22] [Video 01:04:30]
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Representative Stevens countered that WRIDs are crucial for developing rural Georgia, allowing smaller counties to fund necessary infrastructure without burdening taxpayers, and that the 2008 failure was due to the economic climate. [Video 01:00:22] [Video 01:01:21]
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on Feb 02, 2026
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