GA HB1370

Excludes up to $2,500 in overtime compensation from Georgia state income tax for full-time hourly employees who work more than 40 hours per week, effective January 1, 2026 through December 31, 2028

Excludes up to $2,500 in cash tips from state income tax for workers in occupations that customarily receive tips (as designated by Treasury Tipped Occupation Codes), beginning January 1, 2026

Requires employers to report monthly or quarterly to the Department of Revenue the total overtime compensation paid and total cash tips received by employees, along with the number of employees receiving such compensation

Includes special provisions for employers governed by the National Railway Labor Act, applying the exemption to hourly component overtime compensation as defined in collective bargaining agreements

Both the overtime and cash tips exemptions automatically repeal on December 31, 2028