Official Code of Georgia Annotated

Title 47. RETIREMENT AND PENSIONS · Chapter 2. EMPLOYEES’ RETIREMENT SYSTEM OF GEORGIA · Article 9. MISCELLANEOUS PROVISIONS

47-2-331. Reporting of employee contributions for federal and state income tax purposes.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee’s gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers on behalf of employees.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1972, p. 546, § 1; Ga. L. 1980, p. 925, § 4.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t47-(v35)-2010-pdf.pdf, Volume V35, 2010 edition, page 223; merge action: carried; file SHA-256 670b44b1738a.

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