House Bill 1183
By: Representatives Sainz of the 180th, Bonner of the 73rd, Ballard of the 147th, Rice of the
139th, Burchett of the 176th, and others
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
relating to the imposition, rate, computation, exemptions, and credits for state income tax,
so as to exempt from state income tax income received as personal compensation for
full-time duty in the active military service of the United States; to provide for related
matters; to provide for an effective date and applicability; to repeal conflicting laws; and for
other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the
imposition, rate, computation, exemptions, and credits for state income tax, is amended in
subsection (a) of Code Section 48-7-27, relating to the computation of taxable net income,
by adding a new paragraph to read as follows:
<ins>"(12.6) Income received as personal compensation for full-time duty in the active
military service of the United States;"
</ins>
SECTION 2.
This Act shall become effective on July 1, 2026, and shall be applicable to all taxable years
beginning on or after January 1, 2027.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.