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GA HB231

GA HB231
Income tax; certain income received by taxpayers as retirement benefits from military service in the armed forces of the United States or the reserve components; exempt


summary

Introduced
02/08/2019
In Committee
Crossed Over
Passed
Dead
06/26/2020

Introduced Session

2019-2020 Regular Session

Bill Summary

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, and exemptions from state income tax, so as to exempt from state income tax certain income received by taxpayers as retirement benefits from military service in the armed forces of the United States or the reserve components thereof; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends the Georgia state income tax law to exempt from taxation certain income received by taxpayers as retirement benefits from military service in the armed forces or the reserve components, up to the lesser of the individual's earned income or $35,000. This exemption applies to individuals who are less than 62 years of age. The bill becomes effective on July 1, 2019, and applies to all taxable years beginning on or after January 1, 2019.

Sponsors (6)

Last Action

House Second Readers (on 02/12/2019)

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