---
title: O.C.G.A. § 48-5-184. Deferred compensation plan for eligible tax commissioners; contributions.
collection: code
id: 48-5-184
cite_as: O.C.G.A. § 48-5-184 (2025)
canonical_url: https://georgiacommons.org/code/48-5-184
md_url: https://georgiacommons.org/code/48-5-184.md
text_url: https://georgiacommons.org/code/48-5-184/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=606
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / COUNTY TAX OFFICIALS AND ADMINISTRATION / COMPENSATION
---

# O.C.G.A. § 48-5-184. Deferred compensation plan for eligible tax commissioners; contributions.

(a) As used in this Code section, the term “eligible county tax commissioner” means any county tax commissioner or tax collector who is compensated pursuant to Code Section 48-5-183 and, as of March 1, 2023, was not eligible to participate in any:

(1) Retirement system, as such term is defined in Code Section 47-20-3; or

(2) Deferred compensation plan offered by the county that utilizes Section 401(k) or 457(b) of the United States Internal Revenue Code of 1986.

(b) The state revenue commissioner shall contract with the Board of Trustees of the Employees’ Retirement System of Georgia for the administration of a deferred compensation plan offered as a state benefit for eligible county tax commissioners as provided for in this Code section.

(c)(1) Subject to the contract required under subsection (b) of this Code section, the Board of Trustees of the Employees’ Retirement System of Georgia shall investigate and approve a deferred compensation plan that offers to eligible county tax commissioners income tax benefits in connection with plans authorized by the United States Internal Revenue Code of 1986, so that compensation deferred under such plan shall not be included for purposes of computation of any federal income tax withheld on behalf of any such tax commissioner or payable by such tax commissioner before any deferred payment date. All contributions to such deferred compensation plans shall also be exempt from state withholding tax so long as such contributions are not includable in gross income for federal income tax purposes.

(2) Notwithstanding any conflicting provisions of paragraph (1) of this subsection, for any deferred compensation plan established pursuant to said paragraph, the Board of Trustees of the Employees’ Retirement System of Georgia shall be authorized to include as an option for eligible county tax commissioners a qualified Roth contribution program in accordance with Section 402A of the United States Internal Revenue Code of 1986.

(d)(1) On and after July 1, 2023, for any eligible county tax commissioner who contributes a percentage from his or her minimum annual salary paid by the county pursuant to paragraphs (1) and (2) of subsection (b) of Code Section 48-5-183 into the deferred compensation plan established under this Code section, the state shall contribute an equal amount into such eligible county tax commissioner’s plan account, up to a maximum of 5 percent; provided, however, that all state contributions to plan accounts shall be subject to limitations imposed by federal law.

(2) Each eligible county tax commissioner may make such additional contributions as he or she desires, subject to limitations imposed by federal law.

(e) The Board of Trustees of the Employees’ Retirement System of Georgia and the state revenue commissioner shall be entitled to impose requirements for the withholding and remittance of contributions by county governing authorities in order to effectuate this Code section and comply with state and federal law.

(f) Any eligible county tax commissioner who becomes eligible to participate in a retirement system or county plan described in paragraph (1) or (2) of subsection (a) of this Code section on or after May 2, 2023, shall no longer receive the state contributions paid pursuant to subsection (d) of this Code section.

## History

Code 1981, § 48-5-184, enacted by Ga. L. 2023, p. 335, § 1-1/SB 56, effective May 2, 2023.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2023, “on or after May 2, 2023,” was substituted for “on or after the effective date of this Code section” in subsection (f).

## Editor's Notes

Ga. L. 2023, p. 335, § 4-1(b)/SB 56, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years 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 they existed for such prior taxable years.”

## Effective Date

This Code section became effective May 2, 2023.