Georgia CommonsSB 2: State Income Tax; exclude tips from taxation
Versión Introduced, la más reciente que tiene LegiScan · Última acción: 12 de enero de 2026 · Introduced
El texto tal como lo tiene LegiScan, leído del PDF que publica la legislatura, sin los números de línea del margen, los encabezados ni los pies de página. Aquí los saltos de línea se unen en párrafos; no se cambia ninguna palabra. El texto está en inglés.
Las palabras subrayadas son las que el proyecto de ley agrega a la ley vigente y las tachadas son las que elimina, tal como las muestra el proyecto impreso.
Senate Bill 2
By: Senators Dolezal of the 27th, Beach of the 21st, Robertson of the 29th, Gooch of the 51st, Anavitarte of the 31st and others
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 the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
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, is amended in subsection (a) of Code Section 48-7-27, relating to the computation of taxable net income, by deleting "and" at the end of paragraph (14), by replacing the period at the end of paragraph (15) with "; and", and by adding a new paragraph to read as follows: "(16)(A) All tips received by an employee, provided that such income is included in the taxpayer's federal adjusted gross income and, but for this paragraph, would be subject to taxation by this state.
(B) Each employer shall submit to the department, on forms prescribed by the department, the following:
(i) For the tax year beginning on January 1, 2025, the total amount of tips received by any employee who received tips during the tax year. Such data shall be due no later than January 31, 2026;
(ii) For the tax year beginning on January 1, 2026, and each tax year thereafter, the total amount of tips received by any employee who received tips during the tax year. Such data shall be provided monthly or quarterly and shall be due no later than the due date for the corresponding monthly or quarterly withholding tax returns; and
(iii) Such additional information as may be required by the commissioner to effectuate this paragraph.
(C) As used in this paragraph, the term 'tips' means and includes cash tips received directly from customers; tips from customers who leave a tip through electronic settlement or payment, such as a credit card, debit card, gift card, or any other electronic payment method; the value of any noncash tips, such as tickets or other items of value; and tip amounts received from other employees paid out through tip pools, tip splitting, or any other formal or informal tip-sharing arrangement. Such term shall not include service charges that customers must pay, such as automatic gratuities."
SECTION 2.
This Act shall become effective on July 1, 2025, and shall be applicable to all taxable years beginning on or after January 1, 2025.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.