IN THIS ISSUE
HB 156
HB 156 was signed by the governor on March 25, 2021 and became Act 8 of the 2021 session. It relates to the sharing of information and reporting of cyber attacks by the military and state agencies. This law requires governmental agencies and utilities to report any cyber attacks to the director of emergency management and homeland security. Moreover, Act 8 defines additional rules and regulations for cybersecurity proceedings.
HB 307
HB 307 was signed by the governor on May 4, 2021 and became Act 188 of the 2021 session. This law authorizes healthcare providers to provide telemedicine services to patients in their home, workplace, or school.
HB 520
HB 520 was read three times before being lost by the House on March 8, 2021. This bill planned to revise language in Article 1 of Chapter 40 of Title 50 of the Official Code of Georgia Annotated regarding promotion and deployment of broadband services.
HR 594
HR 594 was read twice by the House in the 2021 session, last on February 24, 2021. This bill sought to expand sales tax to include digital activation codes, prewritten computer software, e-books, newspapers, magazines, video games, artwork, audiovisual works, and other digital products. Notably, this bill sought to tax rights, licenses, or benefits delivered electronically to enhance, maintain, update, or renew software, allowing taxation of subscription-based software. This bill also planned to add tax to streaming platforms offering audiovisual or audio works for a periodic fee.
HB 762
HB 762 was signed by the governor on May 3, 2021 and became Act 45 of the 2021 session. This act creates the Fulton Technology and Energy Enhancement Authority in response to findings that pockets exist throughout the county where technological and energy resources are extremely lacking. The authority shall be governed by a board consisting of seven members To administer funds under its control so as to engage in technology or energy development projects. For example, the board plans to contract for the construction of renewable energy infrastructure and buildings and facilities, including but not limited to green buildings or facilities.
SB 6
SB 6 was signed by the governor on May 4, 2021 and became Act 166 of the 2021 session. This act creates new tax credits for certain industries, extends tax exemptions for others, and revises limitations on certain existing tax credits. Notably, this law sunsets the tax exemption for certain “computer equipment” where the sale exceeds $15 million. Computer equipment includes individual computers or assemblies of computers used in a server farm, among other varieties.