Tuesday, August 26, 2025

Georgia Income Tax 8-26-25

Georgia is sandwiched between Florida and Tennessee and both of these States offer “No State Income Tax”. Georgia remains the “most business friendly” State and operates with a “Balanced Budget”. 

The Georgia legislature is working on new tax reductions. A recent bill, HB 111, was passed to accelerate existing income tax cuts and a special committee is now exploring the possibility of eliminating the state income tax entirely. 

New income tax rate for 2025

·       Rate reduction: Governor Brian Kemp signed HB 111 in April 2025 to accelerate the state's income tax reduction. The new flat rate for the 2025 tax year is 5.19%, retroactive to January 1, 2025.

·       Phase-in schedule: This legislation continues the state's multi-year plan to incrementally lower the income tax. The rate is set to decrease by 0.10% annually until it reaches 4.99% by 2027, provided certain revenue goals are met. 

Committee on eliminating income tax

·       Senate Special Committee: In August 2025, a newly formed Senate Special Committee on Eliminating Georgia's State Income Tax began its work. The committee's purpose is to explore viable pathways to eliminate the state income tax entirely and deliver a plan for the next legislative session, which begins in January 2026.

·       Advocacy and concerns: Proponents, like Lieutenant Governor Burt Jones, argue that eliminating the income tax would make Georgia more competitive with other states. However, critics have voiced concerns that the move could negatively impact state services or lead to higher sales taxes, disproportionately affecting lower-income families. 

Other 2025 tax changes

In addition to the income tax rate reduction, other tax changes for 2025 include: 

·       A one-time surplus tax refund of up to $500 per household, approved under HB 112.

·       A $1,000 increase in the dependent exemption, raising it to $4,000 per dependent.

·       An increase in the standard deduction to $24,000 for married couples filing jointly and $12,000 for other filers. 

Is the Georgia legislature working on a bill to reduce state income tax ai

Yes, the Georgia legislature is working on a bill to reduce the state income tax, with actions taken in 2025 as part of an ongoing effort.

In fact, Governor Brian Kemp signed legislation in April 2025 to accelerate the existing plan to lower the state's flat income tax rate. 

2025 tax changes already in effect

The following changes took effect with the passing of HB 111 in April 2025: 

·       Income tax reduction: For the 2025 tax year, the flat individual income tax rate was retroactively reduced from 5.39% to 5.19%.

·       Future reductions: The legislation sets the stage for further rate reductions, decreasing the rate by 0.10% each year until it reaches 4.99% in 2027. 

Effort to eliminate income tax entirely

Building on the recent cuts, the Georgia Senate is considering more drastic action:

·       Special committee: In August 2025, a Senate Special Committee on Eliminating Georgia's State Income Tax was established and held its first meeting.

·       Goal of elimination: The committee's goal is to develop a plan to entirely eliminate the state income tax, making Georgia the ninth state with no individual income tax.

·       2026 session: The committee aims to present a workable plan before the next legislative session begins in January 2026. 

Context of the tax debate

The legislative activity surrounding income tax reductions involves strong debate:

·       Proponents' view: Supporters, including Lieutenant Governor Burt Jones, argue that eliminating the income tax will boost economic competitiveness by attracting businesses and residents.

·       Opponents' view: Critics, including many Democrats, warn that fully eliminating the tax could force cuts to essential state services or require higher sales taxes, which would disproportionately harm lower- and middle-income families. 

https://www.google.com/search?q=is+the+georgia+legislature+working+on+a+bill+to+reduce+state+income+tax

The population of the U.S. state of Georgia expanded between 2021 and 2025. The population grew from an estimated 10,792,060 in 2021 to a projected 11,180,878 in 2024, continuing a consistent upward trend. 

https://www.google.com/search?q=has+georgia%27s+population+expanded+from+2021+to+2025+ai

Comments

As manufacturing returns to the US, Georgia needs to ensure that new plants are restored to Rural Areas and the Big City Exurbs.

Norb Leahy, Dunwoody GA Tea Party Leader

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