ATLANTA — As we approach 2026, the start of a new year is just around the corner.

This transition heralds the implementation of several new laws within the state of Georgia.

Though January 1 might seem like a logical starting point for these laws, the reality is that most legislation passed by Georgia’s General Assembly comes into force in the summer. This occurs after the governor’s approval post-Sine Die, which traditionally marks the last day of legislative sessions near the end of March.

According to the official state website, unless explicitly stated otherwise, the majority of new laws are enacted on July 1.

Still, some laws don’t take effect until January 1 (such as the constitutional amendments passed by voters in November). Here’s an overview:

 This law primarily deals in regulations for the practice of “litigation financing,” which involves third parties “investing” in a lawsuit in exchange for a cut of the settlement or judgment, per the U.S. Chamber of Commerce Institute for Legal Reform. This new Georgia law requires registration for “persons and entities engaged in litigation financing,” prohibits the practice for foreign governments or institutions and “provides for consumer protections regarding litigation financing agreements and litigation financing contracts” among its many provisions.

This “provides for alternative education and experience options to becoming a certified public accountant.”

This concerns political campaigns and the State Ethics Commission. Among its provisions is that it prohibits the commission from launching an investigation into a candidate within 60 days of an election. It also goes in several elements of campaign financial and reporting regulations.

Mainly transfers authority over drug abuse treatment and education programs, narcotic treatment programs, community living arrangements and adult residential mental health programs from the state Department of Community Health to the Department of Behavioral Health and Developmental Disabilities. It also “provides for mandatory reporting of abuse or exploitation of a resident or former resident of a community living arrangement.”

The first law establishes several new specialty license plates and “provides for the issuance of up to two free license plates to disabled veterans.” The other law separately and specifically establishes a specialty plate with the American flag and words “America First.”

Authorizes the practice of teledentistry and provides for its regulation by the Georgia Board of Dentistry.

Concerns HVAC warranties transferring to the new owners after a property sale.

Takes solid waste regulatory power away from the state Board of Natural Resources and “revises solid waste permitting and provides for submission of written verification regarding compliance with local zoning and land use regulations.”

It “provides for extensive revisions for the process of issuing temporary operating permits for the operation of motor vehicles during the registration process of a motor vehicle.”

The bill primarily concerns when a health insurance review agent is “questioning the medical necessity of care” and the efforts the review agent must take to contact the the provider.

It “allows certain court proceedings to be digitally recorded for later transcription, if necessary, in lieu of concurrent transcription.”

It “increases the minimum notice period required before the nonrenewal of certain residential property insurance policies from 30 to 60 days.” 

It concerns tax credits for film production and the Department of Economic Development’s authority to implement an application process for them, authorizing the department to collect “reasonable fees in relation to such process.” It also makes production companies pay for court costs if their denial is upheld on appeal.

Went into effect in July but a portion amending OCGA 33-6-5 goes into effect January 1. The overall law generally deals with protections for homeowners from contractors during natural disaster repairs, the section effective January 1 specifically adds: “No insurer shall sell homeowner’s insurance policies that allow for the assignment of proceeds to a contractor within one year of a natural disaster which causes damage to the insured’s residential property.”

These are laws that have already taken effect but apply to the taxable years starting January 1, 2026.

• HB 129 renews a tax credit for postproduction companies and revises the qualifications for a “bona fide conservation use property.”
• HB 266 “increases the maximum amount of an income tax exemption for retirement benefits from military service for individuals under 65” and “revises a tax credit for contributions to law enforcement foundations by expanding the definition of a qualified law enforcement foundation and extending the expiration of such tax credit to December 31, 2031.”
• HB 511 authorizes taxpayers to establish a catastrophe savings account and provides for its regulations, such as how much may be contributed to such an account (depends on someone’s deductible, is the answer).
• HB 144 “expands the tax credit for preceptorship rotations to include licensed dentists,” increases the credit and extends its sunset date to December 31, 2030.