Fiscal Notes

Fiscal notes are estimates of changes in state revenues or expenditures that would result from the passage of legislation. As required by O.C.G.A. § 28-5-42, they are completed and issued jointly by DOAA and the Office of Planning and Budget.

In consultation with state agencies and OPB, we analyze the legislation that impacts state expenditures. Contracted economists prepare the revenue estimate of bills with tax implications.


Who can request a fiscal note?

Members of the Georgia General Assembly may submit a request for a fiscal note. Prior to November 1, the first day of a session, any member may request up to five fiscal notes. Beginning November 1, only committee chairpersons may request a fiscal note for legislation assigned to their committee or likely to be assigned if the legislation has not yet been filed.

To request a fiscal note, attach a PDF of the bill and a request in an email to the following addresses:


Are there any other requirements?

  • Fiscal notes can only be produced on legislation drafted by the Office of the Legislative Counsel. We cannot create fiscal notes for any provisions not included in legislation containing an LC number.
  • The legislation must be eligible for action in the current or next legislative session.

How can I obtain a completed fiscal note?

To see completed fiscal notes, visit: https://opb.georgia.gov/budget-information/fiscal-notes

For questions about fiscal notes, contact Matt Taylor or our fiscal note team members at fiscalnotes@audits.ga.gov.

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