Session Recap: Key Takeaways for Georgia Restaurants
April 9, 2026
2026 SESSION WRAPPED: SCOTT'S THOUGHTS.
"It feels fitting that this year’s legislative session wrapped just before Masters week. Anyone who’s watched The Masters year after year knows how quickly things can unravel when the winds start swirling at the par-3 12th – shots that look routine suddenly don’t behave as expected (See Speith 2016 or Molinari 2019). Thursday night at the Capitol had a similar feel.
I’m not sure I’ve seen a more chaotic Sine Die. There was certainly a plan behind it all, but from the Capitol hallways it felt a bit like watching a leaderboard shuffle in real time, just when you thought you knew where things stood, it changed again.
Bills were moving quickly, layered with amendments and substitutions, and at times it was a challenge to keep up with the latest version in play. Momentum shifted often, and nothing felt final until it actually was.
The most notable moment came when the Senate voted down the House’s property tax priority, only to pivot shortly after – stripping another bill and passing their own version. That bill had previously focused on hemp policy… an unexpected turn, even by Sine Die standards.
By the end of the night, the prevailing sentiment was simple: “wait, what just happened?”
And we’re not quite finished. The governor now takes his turn, deciding what to sign and what to veto. There’s also early talk of a possible special session later this summer.
All in all, a classic Sine Die: unpredictable, fast-moving, and a reminder that even when you think you’ve got the line, the wind can still shift.
One final note: This is not the end of the news from this session. We’ll continue tracking what the Governor signs, implementation dates, and the impacts on restaurants so stay tuned!"
— Scott Bierman, GRA VP, Government Affairs
WHERE WE STAND.
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ADA Tort Bill Passes. HB 1470 has passed, allowing businesses to recover damages and attorney’s fees when ADA website accessibility lawsuits are unsuccessful, dismissed, or lack standing. The measure is intended to create a deterrent against frivolous claims and curb predatory legal tactics that often target small businesses.
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The Answer on Taxes. After a full session of discussion around tax reform, we now have some clarity on where things landed.
Lawmakers approved a reduction in the state income tax rate from 5.19% to 4.99% this year, with a path to gradually decrease it to 3.99% over the next eight years, contingent on certain benchmarks being met.
On property tax reform, the final version allows local governments the option to shift property taxes to a local homestead option sales tax. While broader and more comprehensive proposals were considered throughout the session, this represents the compromise that ultimately passed.
For restaurants, the key headline was the outcome on “No Tax on Tips” and “No Tax on Overtime.” Earlier in the session, the Senate advanced legislation aligned with federal guidelines that included a cap of up to $25,000 in tax-exempt tip and overtime income. However, the final agreement came in significantly lower, setting a combined cap of $1,750 for both tips and overtime.
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Pennies at Work. An early surprise to Sine Die was the House’s approval of HB1112 the legislation that provides rounding guidance on cash transactions if exact change is not available. Despite talk around the Capitol that the House would not accept the Senate’s version of the bill; it ended up being the first bill voted on Thursday. This is a big win for retailers by providing common sense guidance in the face of the penny shortage. The basic answer is to round to the nearest nickel – totals ending in 1, 2, 6, 7 round down, 3, 4, 8, 9, round up. We will have a helpful graphic to share to help with the process.
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Permits Get Moving. Early in the session, the Senate introduced legislation focused on limited permitting reform. Over time, that effort expanded into a broader, more comprehensive package.
Lawmakers ultimately passed SB 447, a measure designed to improve the speed, transparency, and predictability of the permitting process. The bill establishes clear timelines for permit decisions, requires detailed explanations for denials, and prevents regulators from introducing new issues during resubmissions. It also expands the use of private inspections and, beginning in 2028, requires local governments to provide real-time online tracking of permit applications.
NOTABLE BILLS — AFTER SESSION.
Would require restaurants to disclose whether shrimp served is imported.
Why it matters: Adds new menu and disclosure requirements for operators, impacting costs,
sourcing conversations, and compliance.
HB 376
Would revise Georgia’s historic rehabilitation tax credit by increasing eligibility thresholds, adjusting credit percentages, and raising overall credit caps for certain projects.
Why it matters: Expands and reshapes a key economic development incentive, potentially impacting redevelopment projects, investment decisions, and revitalization efforts across the state.
HB 986
Would update operating rules for personal delivery devices (such as autonomous delivery robots), including speed limits, right-of-way requirements, and audible warning signals when approaching pedestrians.
Why it matters: Clarifies how delivery devices can operate on sidewalks, bike lanes, and roadways, helping restaurants that use or may consider using automated delivery avoid safety and compliance issues.
HB 1112
Would provide guidance for businesses on rounding cash transactions to the nearest five cents.
Why it matters: Offers clarity for operators as cash usage declines and coin circulation remains
inconsistent.
HB 1470
Would allow businesses to recover damages and attorney’s fees when ADA website accessibility lawsuits are unsuccessful, dismissed, or lack standing, including at least $10,000 in damages and potential treble damages in certain cases.
Why it matters: Aims to deter frivolous ADA website lawsuits and reduce litigation costs for businesses.
SB 447
Would require local governments to accept qualified third-party building inspections, set deadlines for permit decisions, and provide written justifications for denials.
Why it matters: Speeds up restaurant construction and remodel timelines while reducing permitting delays and uncertainty.
WHAT DIDN'T PASS
HB 163
Would require special menu labeling for plant-based alternatives and lab-grown meat.
Why it matters: Creates additional labeling obligations and could complicate menu design and
updates.
HB 201 / SB 415
Would ban the manufacturing and sale of lab-grown meat in Georgia.
Why it matters: Limits future menu innovation and raises broader questions about how emerging
food products are regulated.
HB 309
Would revise Georgia law governing building permits and local government review processes by setting stricter timelines, requiring clear approval criteria, mandating written explanations for denials, allowing private inspection approvals, and increasing transparency through real-time permit tracking systems.
Why it matters: Limits delays and ambiguity in local permitting, strengthens developer and applicant protections, and increases transparency—potentially accelerating construction projects and reducing regulatory friction for businesses and property owners.
HB 1006
Would require restaurants to maintain three doses of an opioid antagonist on site at all times.
Why it matters: Imposes new health, training, and inventory requirements on restaurants that are
not healthcare providers.
HB 1013
Would designate Lemon Pepper as the official wing flavor of Georgia.
Why it matters: Because some things bring people together — and in Georgia, lemon pepper
wings are one of them.
HB 1014
Would prohibit restaurants and other businesses from selling foods containing certain food dyes.
Why it matters: Could affect ingredients, suppliers, and recipes across a wide range of menu
items.
HB 1110
Would create a state income tax credit for small businesses (fewer than 50 employees) that contribute at least $200 per month to an individual coverage health reimbursement arrangement (ICHRA) for Georgia-based employees.
Why it matters: Provides a new incentive for small employers to offer defined-contribution style health benefits, potentially helping restaurants expand health coverage options while offsetting some of the cost through a capped state tax credit.
HB 1157
Would repeal Georgia’s current preemption law that prevents local governments from setting their own wage, employment benefit, or employee scheduling mandates, allowing cities and counties to adopt local requirements beyond state or federal law.
Why it matters: Could create a patchwork of local wage, benefit, and scheduling rules across Georgia, increasing compliance complexity and operational challenges for restaurant operators operating in multiple jurisdictions
HB 1237
Would enact the “Pollution Prevention and Producer Responsibility Act of 2026,” creating a statewide extended producer responsibility (EPR) program for packaging, paper products, and beverage containers, including a 10¢ beverage container deposit system and new producer-funded recycling and reuse requirements
Why it matters: Represents a major shift in Georgia’s waste policy—moving costs onto producers, establishing a bottle deposit system, and creating new fees and operational requirements that will ripple through manufacturers, distributors, retailers, and ultimately consumers.
HB 1331
Would amend Georgia’s Minimum Wage Law by repealing the tip credit.
HB 1370
Would exclude up to $2,500 in annual overtime pay and up to $5,000 in cash tips from Georgia state income tax beginning in tax year 2027.Why it matters: Creates new employer reporting requirements for overtime and cash tips (monthly or quarterly) and reduces state taxable income for eligible employees.
HB 1400 - Georgia Artist-Promoter Fair Practices Act
Would establish the “Georgia Artist-Promoter Fair Practices Act,” requiring written disclosures of performance classifications and any performance-related fees charged to artists, along with itemized receipts and refund rights.
Why it matters: Sets new transparency standards for promoters and venues hosting live performances, potentially affecting how restaurants structure agreements and fee arrangements with musicians.
HB 1416
Would exclude all employee tips from Georgia state income tax beginning in tax year 2026 and require employers to report total tips received by employees to the Department of Revenue
Why it matters: Removes state income tax on tips while creating new employer reporting requirements and compliance obligations.
HB 1493 - Georgia Worker Empowerment Act
HB 1493 would expand collective bargaining rights for certain workers, limit at-will employment by requiring “just cause” for termination, and create several industry worker standards boards—including one for retail and food service—to recommend minimum standards for wages, hours, and workplace safety. The bill also requires large retail, food service, and hospitality employers to provide employee work schedules at least 14 days in advance and provide additional “predictability pay” when shifts are changed on short notice.
Why it matters: Could significantly change employment rules, scheduling requirements, and labor standards for restaurants and hospitality businesses.
HB 1572
Would require food service establishments to display a food allergy awareness poster in staff areas, with materials created or approved by the Department of Public Health.
Why it matters: Signals a growing focus on allergen safety and staff education, with potential new compliance requirements for restaurant operators starting in 2027.
SB 376 – Georgia Restaurant Franchise Relations Act
Addresses franchise-related protections and requirements.
Why it matters: Could significantly affect franchised restaurant operations, contracts, and long-
term business planning.
SB 456
Would create limited exceptions to Georgia’s three-tier system, allowing small brewers to expand direct-to-consumer sales and self-distribute a capped amount of product to retail establishments within the same county.
Why it matters: Adjusts long-standing alcohol distribution rules by expanding certain privileges for small brewers.
SB 512 – Consumer Inflation Reduction and Tax Fairness Act
Would prohibit payment card networks from charging interchange fees on the sales tax portion of a credit card transaction.
Why it matters: Reduces the interchange fees restaurants pay when collecting sales tax, keeping more dollars in your business instead of paying fees on money you never keep.
SB 583
Would require businesses to clearly and conspicuously display the total price of goods or services, including all mandatory fees, surcharges, and automatic gratuities, when advertising or presenting prices to consumers
Why it matters: Impacts how restaurants disclose pricing, service charges, and automatic gratuities, with violations enforced under the Fair Business Practices Act.