GA HB818

Full-time Georgia Tax Court judges become mandatory members of the Georgia Judicial Retirement System effective July 1, 2026

Judges may transfer creditable service from the Employees' Retirement System of Georgia within one year of membership, provided they pay the remaining full actuarial cost of the transfer

Georgia Tax Court judges are subject to the same retirement provisions as state court solicitors-general, with earnable compensation based on full regular monthly pay from state funds

All other Georgia Tax Court employees fall under the Employees' Retirement System provisions for new state agencies (Code Section 47-2-70.1)

The Act automatically repeals on July 1, 2026 if concurrent funding requirements under the Public Retirement Systems Standards Law are not met