Constitution of the State of Georgia

Article VII. TAXATION AND FINANCE · Article VII. TAXATION AND FINANCE · Section III. PURPOSES AND METHOD OF STATE TAXATION

Art. VII, Sec. III, Para. IV. Increase in state income tax rate prohibited.

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The General Assembly shall not increase the maximum marginal rate of the state income tax above that in effect on January 1, 2015. (Ga. Const. 1983, Art. 7, § 3, Para. 4, approved by Ga. L. 2014, p. 88, § 1/SR 415.)

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.

Editor's notes

The constitutional amendment (Ga. L. 2014, p. 88, § 1/SR 415) which added this section was ratified at the general election held on November 4, 2014.

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

Text read from 2ga-const-(v2)-2016-pdf.pdf, Volume V2, 2016 edition, page 1233; merge action: carried; file SHA-256 1b27199d8655.