---
title: O.C.G.A. § 47-2-331. Reporting of employee contributions for federal and state income tax purposes.
collection: code
id: 47-2-331
cite_as: O.C.G.A. § 47-2-331 (2025)
canonical_url: https://georgiacommons.org/code/47-2-331
md_url: https://georgiacommons.org/code/47-2-331.md
text_url: https://georgiacommons.org/code/47-2-331/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=223
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/47-2.md
previous: https://georgiacommons.org/code/47-2-330.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: RETIREMENT AND PENSIONS / EMPLOYEES’ RETIREMENT SYSTEM OF GEORGIA / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 47-2-331. Reporting of employee contributions for federal and state income tax purposes.

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.

## History

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