GA HB1416

Excludes all tips received by employees from Georgia state income tax, provided the tips are already included in the taxpayer's federal adjusted gross income

Defines "tips" to include cash tips, electronic payment tips (credit/debit/gift cards), noncash tips (tickets or items of value), and amounts received through tip pools or tip-sharing arrangements

Excludes mandatory service charges and automatic gratuities from the definition of tips

Requires employers to report total tips received by each tipped employee to the Department of Revenue—annually (due January 31, 2027) for tax year 2026, then monthly or quarterly for 2027 and beyond

Effective July 1, 2026, applying to all taxable years beginning on or after January 1, 2026