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GA SB387

GA SB387
Revenue and Taxation; state income tax in its entirety; repeal


summary

Introduced
01/12/2026
In Committee
01/13/2026
Crossed Over
Passed
Dead

Introduced Session

2025-2026 Regular Session

Bill Summary

AN ACT To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal the state income tax in its entirety; to repeal various income tax credits; 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 proposes to eliminate Georgia's state income tax entirely, meaning that for tax years starting on or after January 1, 2026, individuals and businesses will no longer have to pay income taxes to the state or any of its subdivisions, nor will they be required to file income tax returns. The bill also repeals various existing income tax credits, which are deductions or reductions that lower the amount of tax owed. The changes are set to take effect on July 1, 2026, but any tax obligations or refund eligibility for periods before January 1, 2026, will remain unchanged and will continue to be handled under the old tax laws.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Senate Read and Referred (on 01/13/2026)

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