Georgia Nearly Doubles Funding for Outdoor Stewardship Through the Next Decade

Overview

In April 2026, Georgia enacted S.B. 478, securing a landmark expansion of the state’s primary conservation funding tool: the Georgia Outdoor Stewardship Program. The bipartisan bill increases the portion of sporting goods sales tax revenue allocated to land conservation and outdoor access infrastructure. The Georgia Outdoor Stewardship Program, launched in 2018, is now being evolved into an ambitious commitment through 2039, representing a significant milestone in policy longevity and growth.

• Why It Matters: As more people spend time enjoying outdoor resources, state agencies often face significant backlogs in maintenance, infrastructure improvements, and land acquisition. The Georgia Outdoor Stewardship Program matches this public interest by directing taxes paid on outdoor gear to the protection of the lands where that gear is used. In the six years since its initial approval by 83% of Georgia voters, the Outdoor Stewardship Trust Fund has provided $117 million for over 60 local parks, state lands, and water quality projects. This sustained funding directly contributes to outdoor engagement, conservation, and sustainable economic development across the state.

Key Components of the Bill

S.B. 478 expands the Georgia Outdoor Stewardship Program and strengthens the state’s capacity to manage public lands and expand recreational infrastructure by:

• Increasing Recreation & Conservation Funding: Raises the dedicated percentage of sporting goods sales tax revenue allocated to recreation and conservation from 40% to 60% annually. This is the second-highest such allocation in the country, next to Texas.
• Providing Long-Term Stability: Extends the legislative authorization for this funding mechanism for an additional 13 years, through 2039.
• Continuing Bipartisan Stewardship: Maintains the oversight of the Outdoor Stewardship Trust Fund Board, a model that ensures nonpartisan, transparent, and merit-based allocation of funds.
• Celebrating Follow-Through: While new policies often garner the most attention, S.B. 478 highlights the power of sustaining and scaling what works, transitioning a landmark concept into a long-term pillar of the state’s conservation infrastructure.

National Context

Georgia is a leader in the national trend of “dedicated revenue” models for outdoor stewardship and conservation. While inspired by the first such program in Texas (1993) and a long-standing effort in Virginia, Georgia drastically expanded the concept’s adaptability in 2018 and continues to innovate in 2026.  By building on the 100% allocation model launched by Texas in 2019, S.B. 478 secures a long-term financial foundation for Georgia’s premier outdoor stewardship grant programs without raising new taxes.

The 2026 state legislative sessions have seen a growing movement toward permanent, special-purpose conservation funding mechanisms as states move away from the unpredictability of general fund appropriations. Georgia’s new 60% allocation now serves as another national benchmark for states seeking to directly link outdoor gear tax revenues to public land stewardship.

Stay Informed on State Policy With NCEL

Stay up to date on trends in outdoor policy across the country this year with NCEL’s Outdoor Engagement Bill Tracking Map. You can also explore more ways states are increasing outdoor opportunities for all in the NCEL’s Outdoor Opportunity Legislative Toolkit.