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GA HB144

GA HB144
Income tax; certain income received for retirement benefits from military service in the armed forces of the United States; exempt


summary

Introduced
01/27/2021
In Committee
Crossed Over
Passed
Dead
04/04/2022

Introduced Session

2021-2022 Regular Session

Bill Summary

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 exempts from Georgia 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, up to the lesser of the individual's earned income or $35,000. The exemption applies to individuals who are less than 62 years of age and is effective for all taxable years beginning on or after January 1, 2022.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

House Second Readers (on 01/29/2021)

bill text


bill summary

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bill summary

Document Type Source Location Created
BillText https://www.legis.ga.gov/api/legislation/document/20212022/196050 01/28/2021
Bill https://www.legis.ga.gov/legislation/59015 01/28/2021
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