Bill > HB234

This bill amends Georgia's income tax code to provide a temporary tax exemption for sign-on and retention bonuses received by commercial pilots, aircraft mechanics, and aircraft service technicians. Specifically, for tax years beginning between January 1, 2026, and December 31, 2030, any bonus income earned by these aviation professionals in the state of Georgia will be excluded from taxable net income. This means that these workers will not have to pay state income tax on bonuses they receive as incentives to either join a company or stay with their current employer. The goal appears to be to support and attract skilled aviation industry workers by providing a financial incentive through tax relief. The bill will go into effect upon the Governor's approval and will apply to tax years starting on or after January 1, 2026, with the provision automatically expiring at the end of 2030.

Budget and Finance

https://www.legis.ga.gov/legislation/69839