GA SB2

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

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

Excludes mandatory service charges such as automatic gratuities from the definition of tips

Requires employers to report total tip amounts to the Department of Revenue: annually by January 31, 2026 for tax year 2025, then monthly or quarterly thereafter

Effective July 1, 2025, applying to all taxable years beginning on or after January 1, 2025