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GA SB441

Bill

Status

Introduced

2/15/2018

Primary Sponsor

Michael Williams

Click for details

Origin

Senate

2017-2018 Regular Session

AI Summary

  • Reduces Georgia's top individual income tax rate from 6% to 4.5% for all filing statuses (single, married filing separately, head of household, and married filing jointly)
  • Reduces the 5% bracket rate to 4.5%, effectively collapsing the top two tax brackets into a single 4.5% rate
  • Retains the existing graduated tax rates of 1%, 2%, 3%, and 4% for lower income brackets, with no changes to their thresholds
  • Applies to both residents and nonresidents earning Georgia taxable net income, including income from services, property, lottery prizes, and business conducted in the state
  • Effective date of January 1, 2019

Legislative Description

Income Taxes; rate of tax imposed on the Georgia taxable net income of individuals; modify

Last Action

Senate Read and Referred

2/20/2018

Full Bill Text

No bill text available