HR1504: HR1504 General Assembly; provide by general law for an income tax system; require - CA

Georgia's Constitution currently says the General Assembly cannot raise the top marginal state income tax rate above where it stood on January 1, 2015. This resolution proposes replacing that cap with a new requirement: the General Assembly would have to pass a general law creating an income tax system that includes a progressive individual income tax, meaning tax rates would rise as income rises. The resolution also requires that all categories of individual income be taxed substantially equally under that system. Because this is a constitutional amendment, it cannot take effect on its own. It must go to Georgia voters on a ballot, where the measure would be labeled the 'Tax the Rich Act,' and voters would cast a Yes or No vote to ratify or reject it.

• Removes the existing constitutional cap that blocks the General Assembly from raising the top state income tax rate above the level set on January 1, 2015.
• Requires the General Assembly to pass a general law creating a progressive individual income tax system, where rates increase as income increases.
• Requires that all categories of individual income be taxed substantially equally under the new system.
• Sends the proposed constitutional amendment to Georgia voters for a statewide Yes or No ratification vote, with the ballot question naming it the 'Tax the Rich Act.'

Georgia taxpayers who file individual income taxes, since a progressive system would change how their tax rate is calculated based on income level. It also affects the General Assembly, which would gain a constitutional duty to write the new tax law, and Georgia voters, who would decide the measure at the ballot.

If ratified, Georgia would move away from its current flat-rate income tax structure toward one where tax rates rise with income, changing how much individuals at different income levels pay. The change would only happen after lawmakers write the implementing law and voters approve the constitutional amendment.

• Section 1 amends Article VII, Section III, Paragraph IV of the Georgia Constitution, replacing the rate-increase prohibition with a requirement for a progressive individual income tax system.
• Section 1 also requires that the income tax system provide for substantially equal taxation of all categories of individual income.
• Section 2 directs that the amendment be published and submitted to voters as required by Article X, Section I, Paragraph II of the Constitution.
• Section 2 sets the ballot language, naming the measure the 'Tax the Rich Act' and instructing voters to vote Yes or No on ratification.

1. 2026-03-03House Second Readers (House)
2. 2026-02-26House First Readers (House)
3. 2026-02-25House Hopper (House)

• Gabriel Sanchez (D, HD-042)Primary sponsor
• Ruwa Romman (D, HD-097)
• Mekyah McQueen (D, HD-061)
• Bryce Berry (D, HD-056)
• Park Cannon (D, HD-058)
• El-Mahdi Holly (D, HD-116)

• income tax
• tax reform
• constitutional amendment
• progressive taxation
• Georgia ballot measures