Georgia General Assembly · Full text

SB 387: Revenue and Taxation; state income tax in its entirety; repeal

Introduced version, the latest LegiScan holds · Last action January 13, 2026 · Introduced

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Senate Bill 387

By: Senator Moore of the 53rd

A BILL TO BE ENTITLED

AN ACT

To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal the state income tax in its entirety; to repeal various income tax credits; 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.

Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by repealing in its entirety Chapter 7, relating to income taxes.

SECTION 2.

Said title is further amended by adding a new Chapter 7 to read as follows: "CHAPTER 7

48-7-1.

For taxable years beginning on or after January 1, 2026, no income taxes whatsoever shall be levied or collected by the state or any political subdivision thereof and no income tax returns shall be required to be filed for such taxable years."

SECTION 3.

Said title is further amended by repealing in its entirety Chapter 7A, relating to tax credits.

SECTION 4.

(a) This Act shall become effective on July 1, 2026, and shall be applicable to taxable years beginning on or after January 1, 2026.

(b) Tax, penalty, and interest liabilities and refund eligibility for taxable years beginning prior to January 1, 2026, shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as it existed immediately prior to January 1, 2026.

SECTION 5.

All laws and parts of laws in conflict with this Act are repealed.