Georgia CommonsSearch bills
Words find bills whose text, title, or summary carries them; a bill number such as HB 340 opens that bill. Search matches the words of the bill: ask in the words the bill would use.
40 bills for “Income tax”.
Income Taxes; income tax credit equal to 20 percent of the federal earned income tax credit; provide
Summary by Georgia Commons: A Georgia Senate bill would create a new state income tax credit equal to 20 percent of the federal earned income tax credit, with any excess amount refunded to the taxpayer.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
Income tax; credit equal to 20 percent of the federal earned income tax credit; provide
Summary by Georgia Commons: House Bill 95 would create a new Georgia state income tax credit worth 20 percent of the federal earned income tax credit, with any excess refunded to the taxpayer.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
Income tax; credit equal to 20 percent of the federal earned income tax credit; provide
Summary by Georgia Commons: A Georgia House bill would create a new state income tax credit equal to 20 percent of the federal earned income tax credit, for taxpayers who qualify for the federal credit.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
General Assembly; provide by general law for an income tax system; require - CA
Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state Constitution to remove the current cap on the income tax rate and instead require the General Assembly to create a progressive income tax system, informally called the 'Tax the Rich Act'.
… Article VII, Section III of the Constitution is amended by revising Paragraph IV as follows: "Paragraph IV. <del>Increase in state income tax rate prohibited.</del> <ins>Income …
Income tax; exempt income received as personal compensation for active duty service while stationed outside Georgia
Summary by Georgia Commons: A Georgia House bill would exempt military members' active duty pay from state income tax when they are stationed outside Georgia, starting with the 2026 tax year.
… 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 …
Revenue and Taxation; state income tax in its entirety; repeal
Summary by Georgia Commons: A Georgia Senate bill would completely eliminate the state income tax, along with all related income tax credits, starting with tax years beginning in 2026.
… 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 …
Income tax; exempt income received as personal compensation for full-time duty in the active military service of the United States
Summary by Georgia Commons: A Georgia House bill would exempt pay earned for full-time active duty in the U.S. military from Georgia state income tax, starting with the 2027 tax year.
… 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 …
Income Taxes; taxable net income compensation of athletes for the use of the athlete's name, image, or likeness; exempt
Summary by Georgia Commons: A Georgia Senate bill would exempt college athletes' name, image, and likeness payments from Georgia state income tax, starting with the 2025 tax year.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new paragraph to subsection (a) of Code …
Income tax; fully exempt residents who have reached the age of 100
Summary by Georgia Commons: A Georgia House bill would exempt residents age 100 and older from paying state income tax starting with the 2025 tax year.
… 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 …
State Income Tax; amount of tax credits available for qualified caregiving expenses; increase
Summary by Georgia Commons: A Georgia Senate bill would raise the state income tax credit for caregiving expenses from $150 to $500, starting with the 2025 tax year.
… 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 …
Income tax; commercial pilot, aircraft mechanic, or an aircraft technician; exempt taxable net income as a sign-on bonus or retention bonus
Summary by Georgia Commons: A Georgia House bill would exempt sign-on and retention bonuses paid to commercial pilots, aircraft mechanics, and aircraft service technicians from state income tax, for tax years 2026 through 2030.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new paragraph to subsection (a) of Code …
Income Taxes; all income received as retirement benefits derived from service in the armed forces of the United States or the reserve components; exempt from taxation
Summary by Georgia Commons: Senate Bill 31 would exempt all military retirement pay from Georgia's state income tax, removing current age and dollar caps on the benefit for veterans.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended in Code Section 48-7-27, relating to computation of …
Income tax; one-time tax credit for individual taxpayers who filed income tax returns for the 2024 and 2025 taxable years; provide
Summary by Georgia Commons: House Bill 1000 would give Georgia taxpayers who filed both 2024 and 2025 income tax returns a one-time refund of up to $250 to $500, depending on filing status, once their 2025 return is processed.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
Income tax; exempt all retirement income received as retirement benefits in the armed forces of the United States or the reserve components
Summary by Georgia Commons: House Bill 361 would exempt all military retirement pay from Georgia's state income tax, removing the current age limits and dollar caps on the existing exclusion.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended in Code Section 48-7-27, relating to computation of …
Income tax; exempt all retirement income received as retirement benefits in the armed forces of the United States or the reserve components
Summary by Georgia Commons: House Bill 409 would let Georgia veterans and reservists exclude all of their military retirement pay from state income taxes, removing the current age limits and dollar caps.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended in Code Section 48-7-27, relating to computation of …
Income tax; credit equal to 10 percent of the federal child tax credit; provide
Summary by Georgia Commons: A Georgia House bill would create a new state income tax credit worth 10 percent of the federal child tax credit, refundable to taxpayers whose credit exceeds what they owe.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
Revenue and taxation; tax credit for newly constructed residences built by a residential contractor or builder that are sold to taxpayers earning no more than 80 percent of the area median income; provide
Summary by Georgia Commons: A Georgia House bill would create a new state income tax credit for residential builders who sell newly built homes to buyers earning no more than 80 percent of the area median income, starting in 2027.
… In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. (c) A …
Income tax; one-time tax credit for taxpayers who filed returns for both 2023 and 2024 taxable years; provide
Summary by Georgia Commons: House Bill 112 gives a one-time state income tax refund to Georgians who filed both 2023 and 2024 tax returns, with amounts up to $250 for single filers, $375 for heads of household, and $500 for joint filers.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
Overtime Income Tax Exemption Act; enact
Summary by Georgia Commons: House Bill 826 would let full-time hourly workers exclude up to $10,000 of overtime pay each year from Georgia state income tax, starting with the 2026 tax year.
… This Act shall be known and may be cited as the "Overtime Income Tax Exemption Act." SECTION 2. The purpose of this Act is to reduce the tax …
Income Taxes; personal income tax rate; reduce
Summary by Georgia Commons: Senate Bill 477 would cut Georgia's personal income tax rate in stages down to 3.99 percent, lower the corporate and partnership tax rate to 4.99 percent, and roughly double the standard deduction for individuals.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes …
Income tax; credit based upon the federal qualified child and dependent care tax credit; revise
Summary by Georgia Commons: House Bill 99 would raise Georgia's state income tax credit for child and dependent care expenses to 100 percent of the federal credit and let taxpayers get any excess back as a refund, starting with the 2025 tax year.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by revising Code Section 48-7-29.10, relating to …
State Income Tax; exclude tips from taxation
Summary by Georgia Commons: Senate Bill 2 would exclude tips from Georgia's state income tax and require employers to report tip totals to the state, starting with the 2025 tax year.
… 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 …
State Income Taxes; with regard to military retirement income, to determine and apply a cost-of-living adjustment to the amount of allowable retirement pay; require the state revenue commissioner
Summary by Georgia Commons: A Georgia Senate bill would direct the state revenue commissioner to adjust the amount of military retirement pay excluded from state income taxes each year to keep pace with inflation.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits relative to state income taxes …
Income tax; exclude tips from taxation
Summary by Georgia Commons: House Bill 1416 would exempt tips from Georgia's state income tax starting with the 2026 tax year, while requiring employers to report tip totals to the state.
… 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 …
Income tax; deduction for casualty losses of timber in an amount based on the diminution of value; provide
Summary by Georgia Commons: A Georgia House bill would let timberland owners deduct casualty losses to their timber from state taxable income, based on how much the land's value dropped, up to a $347 million statewide cap per year.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended in subsection (b) of Code Section 48-7-27, relating …
Income tax; certain costs in providing a transportation benefit to certain employees; provide credit
Summary by Georgia Commons: A Georgia House bill would give companies a state income tax credit for helping employees get to work by transit, vanpool, or subsidized parking, capped at $1,500 per eligible worker per year.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
Sales or Income Tax Credit; any bill proposing to receive a two-thirds' vote of the membership of each house of the General Assembly in order to become law; require -CA
Summary by Georgia Commons: A Georgia Senate resolution would ask voters to amend the state Constitution to require a two-thirds vote in both legislative chambers before any new sales or income tax credit or exemption could become law.
… Sales or income tax credit or exemption. On or after January 1, 2027, no bill proposing any sales or income tax credit or sales or income tax exemption …
Income tax; depreciation for single-family residential rental property; revise a deduction
Summary by Georgia Commons: House Bill 616 would stop corporations from using a federal tax deduction for equipment-style depreciation, known as Section 179, on single-family rental homes, starting with the 2026 tax year in Georgia.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by revising paragraph (14) of subsection (b) of Code Section …
Income tax; exclude overtime compensation
Summary by Georgia Commons: House Bill 375 would exempt overtime pay for hourly, full-time workers in Georgia from state income tax starting with the 2026 tax year, while requiring employers to report overtime data to the state.
… 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 …
Income tax; tax credit for certain expenses incurred by taxpayers that sell new construction homes to certain individuals for up to a certain price; provide
Summary by Georgia Commons: House Bill 230 would give Georgia homebuilders a state income tax credit equal to 20 percent of construction costs for new single-family homes sold for $200,000 or less starting in 2026.
… Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, is amended by adding a new Code section to read as follows …
State Income Tax; overtime compensation from taxation; exclude
Summary by Georgia Commons: A Georgia Senate bill would exempt overtime pay earned by hourly workers from the state income tax starting with the 2027 tax year, while requiring employers to report overtime data to the state.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, is …
Income tax; allow for tax credits in excess of the amount that can be claimed in a given year to be carried forward to subsequent years
Summary by Georgia Commons: House Bill 479 would change how several Georgia tax credit programs calculate the cap on credits by using an entity's estimated income tax liability, reported to the Department of Revenue, instead of after-the-fact actual liability.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes …
State Income Taxes; tax credits for low income buildings; certain senior living facilities to acquire and maintain sufficient emergency and standby power systems to provide for the safety and welfare of residents at such facility; require
Summary by Georgia Commons: A Georgia Senate bill would require senior living facilities that receive the state's low-income housing tax credit to have backup power systems able to run for at least 96 hours during outages.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income taxes, is …
Income tax; increase annual aggregate limit for tax credits available for qualified education donations
Summary by Georgia Commons: A House bill would raise the statewide cap on tax credits for donations to nonprofits that award grants to Georgia public schools from $15 million to $25 million per year, starting with the 2026 tax year.
… 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 income tax …
Income tax; all income received by individuals, corporations, and partnerships under the Farmer Bridge Assistance Program; exempt from taxation
Summary by Georgia Commons: House Bill 1159 would exempt Georgia individuals, corporations, and partnerships from state income tax on payments they receive through two federal farm aid programs: the Farmer Bridge Assistance Program and the Assistance for Specialty Crop Farmers Program.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes …
Clarke County; school district ad valorem tax; revise how income cap is calculated
Summary by Georgia Commons: House Bill 1595 changes how income is measured for a low-income property tax break available to Athens-Clarke County homeowners, tying the cap to federal poverty guidelines instead of a fixed dollar figure.
… 5504), so as to revise how the income cap is calculated related to the low-income base year assessed value homestead exemption from certain ad valorem taxes levied …
Income tax; reduce rate of tax
Summary by Georgia Commons: House Bill 1001 would set Georgia's flat individual income tax rate at 4.99 percent starting with the 2026 tax year, dropping it directly from 5.39 percent instead of phasing it down gradually as current law requires.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits relative to income taxes …
Individual Tax Rates; reduction of the state income tax over time; revise provisions
Summary by Georgia Commons: A Georgia Senate bill would speed up the state's flat income tax cuts, dropping the rate by a full percentage point each year starting in 2026 until it hits zero, without the current budget safeguards.
… tax rates, credit for withholding and other payments, and applicability to estates and trusts, so as to revise provisions for the reduction of the state income tax over …
Income tax; living wage jobs; provide tax credit
Summary by Georgia Commons: A Georgia House bill would create a state income tax credit for small businesses that raise workers' pay to at least $15 an hour, aimed at employers with 50 or fewer employees.
… Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits from income taxes, is amended …
Ad valorem tax; qualified low-income building projects may be classified as a separate class of property; provide - CA
Summary by Georgia Commons: A Georgia House resolution would ask voters to amend the state Constitution so qualified low-income housing projects can be taxed as their own property class, with rules set by the General Assembly.
… to provide that qualified low-income building projects may be classified as a separate class of property for ad valorem property tax purposes, and different rates, methods, and …