Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateGeorgiaIntroduced
HB 134: Sales and use tax; manufactured homes; revise and expand exemption
Beth Camp
HB 134 status: Introduced — Effective Date (updated Jul 1, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
60OUT OF 100
Score:60/100 civic fit
Risk:Moderate Risk
Impact:Moderate Impact 45/100
Constitutionality90%
Bipartisan50%
Public opinion65%
Bill summary
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide for definitions; to revise and expand a sales tax exemption for manufactured homes; to provide for a sunset date; to provide for legislative findings; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
60%
Benefits
- Reduced upfront purchase costs for manufactured homes
- Stimulation of sales within the manufactured housing retail sector
- Standardized definitions for tax collection efficiency
Risks
- Reduction in state and local sales tax revenue streams
- Administrative transition costs for tax collection systems
- Market uncertainty introduced by the sunset date
Society
Positive outlook
65%
Benefits
- Enhanced accessibility to affordable homeownership
- Lower initial financial barrier for prospective homeowners
- Increased inventory of available residential housing
Risks
- Potential reduction in public funding for essential services
- Uncertainty for long-term planning due to sunset provision
- Risk that tax savings are absorbed by retail price inflation
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Mixed / Neutral
55%
Benefits
- Inclusion of legislative findings improves transparency of intent
- Sunset clause ensures a future point of legislative review
- Formalization of definitions limits administrative overreach
Risks
- Legislative findings may prioritize narrow economic interests
- Sunset clauses create risk of sudden regulatory instability
- Lack of detailed public reporting mechanisms in summary
Public Health & Safety
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
Analysis scope
Analysis is based on a summary abstract rather than the full legislative text.
04
Where it stands
Official record- IntroducedCurrent
- CommitteeUpcoming
- Chamber votesUpcoming
- Final agreementUpcoming
- GovernorUpcoming
- EnactedUpcoming
05
How it affects your district
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06
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