State Rep. Eric Bell has introduced a new measure in the Georgia House that would enable counties to generate revenue for healthcare improvements by means of an optional local sales tax, the Georgia State House reports.
Submitted as HB1100 on Thursday, Jan. 29 during the 2026 session of the 158th General Assembly, the measure’s formal summary states: ’Sales and use tax; new special purpose local option sales tax dedicated to healthcare purposes; provide’.
Below is an analysis drawn from the actual bill text, which may include explanations to clarify the bill’s stipulations.
The bill proposes a new optional 1% special purpose local sales and use tax for “healthcare enhancement purposes” at the county level. If voters approve, the tax could be imposed for up to five years with restrictions on repeat passages. Tax revenue could be used for recruiting and keeping healthcare workers, funding their training and benefits, and developing or operating healthcare facilities, equipment, technology, and services. The proposal prohibits using the revenue to replace existing healthcare funding. It also spells out detailed rules for tax collection and allocation, exceptions for specific sales and contracts, necessary accounting with annual audit disclosures, and grants the state authority to redirect funds in case of non-compliance. If enacted, the bill would take effect upon approval by the governor or automatically if not vetoed.
Reps. Sheila Jones (Democrat-60th), Yasmin Neal (Democrat-79th), Patty Marie Stinson (Democrat-150th), and two other lawmakers joined as co-sponsors.
Since this legislative session began, Bell has introduced 12 additional bills.
Bell earned a BA from Morehouse College.
Elected in 2023, Bell is a Democrat who represents Georgia’s 75th House District, following the tenure of Mike Glanton.
In Georgia, the legislative journey starts when a legislator, often responding to a constituent, collaborates with the Office of Legislative Counsel to draft a bill. After it is filed, the measure gets its first reading and a committee assignment, where most discussion and analysis occur. If the committee advances the bill, it proceeds to the chamber floor for a third reading, debate, and a vote. Bills that pass both chambers—sometimes after a conference committee to resolve differences—are sent to the governor. During the session, the governor has six days to sign, veto, or let the bill become law without signature, or 40 days after adjournment, known as Sine Die. The General Assembly’s regular session is 40 days each year, starting the second Monday in January.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB1014 | 01/16/2026 | Education; prohibit private and public primary and secondary schools from serving or selling, or allowing a third party to serve or sell, food or beverages that contain certain synthetic dyes |
| HB1013 | 01/16/2026 | State symbols; Georgia state chicken wing flavor; designate lemon pepper |
| HB954 | 01/13/2026 | Eric’s Law; enact |
| HB650 | 02/26/2025 | Presidential Felon Freedom Act; enact |
| HB550 | 02/20/2025 | Education; promise scholarship accounts; require participating schools to prepare school safety plans that meet certain requirements |
| HB524 | 02/19/2025 | Public officers and employees; elected officers or officials shall not have their employment terminated solely as a result of being elected to or holding an elected office; provide |
| HB464 | 02/13/2025 | Crimes and offenses; immunity for a prospective offender while seeking assistance from law enforcement as a victim of certain offenses; provide |
| HB403 | 02/11/2025 | Property; enhance protections for homeowners and tenants by revising or repealing certain provisions inhibiting housing stability |
| HB389 | 02/11/2025 | Property; prohibit homeowners’ associations from preventing property owners from installing solar energy devices; provisions |
| HB214 | 01/30/2025 | Evidence; creative and artistic expression evidence is inadmissible at trial; provide |
| HB206 | 01/30/2025 | Drug-free Postsecondary Education Act of 1990; repeal Article 2 of Chapter 1 |
| HB201 | 01/30/2025 | Food; selling, offering for sale, trading, or distributing lab-grown meat; prohibit |
This article is based on information from the Georgia State House. Access the source data here.
