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GA HB1103

GA HB1103
Income tax; exempt all retirement income received as retirement benefits in the armed forces of the United States or the reserve components


summary

Introduced
01/31/2024
In Committee
Crossed Over
Passed
Dead
03/28/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to exempt from taxation all retirement income received as retirement benefits derived from 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 seeks to amend Georgia's income tax laws to exempt all retirement income received as benefits from service in the armed forces of the United States or the reserve components thereof. The bill removes the current $17,500 cap on the exclusion of such retirement income from taxation and makes the exemption applicable to all individuals receiving such benefits, regardless of age or other income levels. The bill will become effective for taxable years beginning on or after January 1, 2025, and it repeals any conflicting laws.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

House Second Readers (on 02/06/2024)

Bill Topics

Defense
  • ‐ Veterans Affairs
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://www.legis.ga.gov/legislation/66566 02/01/2024
BillText https://www.legis.ga.gov/api/legislation/document/20232024/222575 02/01/2024
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