GAM Member-Led Council Updates – 10/3/25 

TAX COUNCIL

Click here to read the Meeting Minutes.

 

Highlights from the virtual meeting September 9:

• The Council discussed the ongoing debate at the Georgia General Assembly regarding potential elimination of the state income tax.  We also reviewed the recent Senate special committee meeting on this topic. The Senate seems more aggressive than the House on pushing for elimination of the income tax — and it’s emerging as a key platform issue in the 2026 gubernatorial race. Eliminating state income tax revenue comes with a hefty price, as that revenue needs to be replaced in other ways. For manufacturers, this could potentially endanger the viability of important sales tax exemptions for business inputs such as energy used in manufacturing (which would put Georgia out of step with the vast majority of other states nationwide). Our impression is that GAM members favor the responsible lowering of the state income tax instead of total elimination. Another question the Council examined is whether such an elimination would even apply to the corporate income tax, as the details of any such proposal are scant at this point. Expect continued discussion of this issue as many of the candidates running for Governor and Lieutenant Governor in 2026 are supportive of the idea.

 

• The Council addressed Internal Revenue Code conformity in wake of the passage by Congress of H.R. 1 (a.k.a. the “big, beautiful bill”). There are numerous federal tax changes this year and the Council will be reviewing whether Georgia should conform to particular provisions; click here to learn more. Ultimately this will be decided by legislation in the 2026 Session.

 

• The next Council meeting is in-person and scheduled for Wednesday, December 3, 10:30 am to 2:00 pm, location TBD.  We expect to discuss tax issues that will be addressed in the upcoming 2026 Session of the General Assembly.

 

 

 

ENVIRONMENTAL QUALITY COUNCIL

Click here to read the Environmental Quality meeting minutes.

Click here to see the Environmental Quality meeting presentation.

 

Highlights from the in-person meeting on September 10:

• The Council addressed the latest issues regarding PFAS, including the new Trump Administration’s approach to PFAS regulatory activity.  KMCL Law representatives discussed legal updates related to litigation and the impact of federal regulatory activity surrounding PFAS on a variety of federal environmental statutes. Also discussed: nuances related to the Georgia Hazardous Site Response Act (HSRA) — including compelling arguments that GAM members can make to address potential over-reach by EPD in the permitting process.

 

• KMCL Law led a discussion about the ongoing Triennial Review by Georgia EPD, particularly regarding phosphorous and nitrogen limits.

 

• We reported on GAM’s efforts to introduce legislation to help fund Georgia EPD’s Title V Air Program by making mobile sources more accountable for contributing — namely through a fee of $1 or less on vehicle tags. The intention is to alleviate the inequitable burden placed on industry stationary sources. GAM is leading a coalition of business groups that will advocate for the bill in the 2026 Session.

 

• The next Council meeting will be virtual and will be rescheduled from its original date of December 10 to 2:00 p.m. on December 9.  The agenda will include an update on relevant environmental topics including a legislative preview of the 2026 Session of the General Assembly.

 

 

 

ENERGY COUNCIL

The Energy Council meets virtually from 2:00 p.m. to 4:00 p.m. on Thursday, October 9, to address two issues of critical interest to manufacturers; RSVP here.

• The growth of data centers and their impact on the energy grid. The Data Center Coalition and Google will be on hand to present their findings, with open Q&A.

 

• Energy purchasing options for electricity and natural gas, with presentations from Georgia Power and Gas South. Plan to bring questions for open Q&A.