---
title: HB 264. Income tax; fully exempt residents who have reached the age of 100
collection: bills
id: 2025-2026/hb264
cite_as: HB 264, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb264
md_url: https://georgiacommons.org/bills/2025-2026/hb264.md
text_url: https://georgiacommons.org/bills/2025-2026/hb264/text
source_url: https://www.legis.ga.gov/legislation/69924
date: 2025-02-06
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb263.md
next: https://georgiacommons.org/bills/2025-2026/hb265.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb264.md?full=1
bill_number: HB 264
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-04
last_action: House Second Readers
sponsors:
  - Jordan Ridley
  - Jason Ridley
  - Mitchell Horner
  - Alan Powell
  - Steve Tarvin
  - Carter Barrett
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB264/2025
upstream_id: 1955628
summaries_model: claude-sonnet-5
topic_tags:
  - income tax
  - senior citizens
  - tax exemptions
  - elderly Georgians
---

# HB 264. Income tax; fully exempt residents who have reached the age of 100

## Text

House Bill 264
By: Representatives Ridley of the 22nd, Ridley of the 6th, Horner of the 3rd, Powell of the 33rd,
Tarvin of the 2nd, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
income taxes, so as to fully exempt residents who have reached the age of 100; to provide
for related matters; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,
is amended by revising subsection (a) of Code Section 48-7-20, relating to individual tax
rates, credit for withholding and other payments, and applicability to estates and trusts, as
follows:
"(a)(1) A tax is imposed upon every resident of this state with respect to the Georgia
taxable net income of the taxpayer as defined in Code Section 48-7-27; <ins>provided,
however, that for taxable years beginning on or after January 1, 2025, no such tax is
imposed on any resident of this state who has reached the age of 100 or older prior to
January 1 of such taxable year.
(2)</ins> A tax is imposed upon every nonresident with respect to such nonresident's Georgia
taxable net income not otherwise exempted which is received by the taxpayer from
services performed, property owned, proceeds of any lottery prize awarded by the
Georgia Lottery Corporation, or from business carried on in this state.
<ins>(3)</ins> Except as otherwise provided in this chapter, the tax imposed by this subsection shall
be levied, collected, and paid annually."
SECTION 2.
All laws and parts of laws in conflict with this Act are repealed.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.

A Georgia House bill would exempt residents age 100 and older from paying state income tax starting with the 2025 tax year.

### Plain-language summary

Georgia currently taxes the income of all residents based on their taxable net income, as set out in the state's individual income tax law (O.C.G.A. § 48-7-20). This bill would carve out an exception for the very oldest Georgians. Starting with tax years beginning on or after January 1, 2025, any Georgia resident who has already turned 100 before the start of that tax year would owe no state income tax at all.
The bill makes this change by adding a new provision to the existing tax code section rather than rewriting the whole system. It leaves the tax on nonresidents' Georgia-sourced income and the general rules for collecting the tax unchanged, simply adding the age-100 exemption alongside them.

### What it does

- Eliminates Georgia state income tax entirely for residents who have reached age 100 before the start of the tax year.
- Applies starting with tax years beginning on or after January 1, 2025.
- Leaves the existing tax on nonresidents' Georgia-sourced income unchanged.
- Repeals any other state laws that conflict with this new exemption.

### Who it affects

Georgia residents who are 100 years old or older, and their families or caregivers who may help manage their finances. It does not change tax treatment for nonresidents or for residents under age 100.

### Why it matters

For the small number of Georgians who reach their 100th birthday, this bill would remove their state income tax bill entirely, potentially freeing up income for living expenses, medical care, or family support during their final years.

### Key provisions

- Section 1 amends O.C.G.A. § 48-7-20(a) to add that no state income tax is imposed on a resident who has reached age 100 or older before January 1 of the taxable year.
- The exemption applies to taxable years beginning on or after January 1, 2025.
- The existing tax on nonresidents' Georgia-sourced income, listed as new paragraph (2), remains in place unchanged.
- Section 2 repeals any conflicting state laws.

## Status

- Status: Introduced (2025-02-04)
- Last action: House Second Readers (2025-02-06)
- Sponsors: Jordan Ridley, Jason Ridley, Mitchell Horner, Alan Powell, Steve Tarvin, Carter Barrett
- Official page: https://www.legis.ga.gov/legislation/69924

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb264.md?full=1