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GA SB31

Bill

Status

Engrossed

3/3/2025

Primary Sponsor

Greg Dolezal

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Exempts all military retirement income from Georgia state income tax, removing the previous cap of $17,500 (or up to $35,000 for those with sufficient Georgia earned income)

  • Eliminates the age restriction that previously limited the exemption to individuals under 62 years of age

  • Removes the requirement that recipients must have Georgia earned income exceeding $17,500 to qualify for the additional exclusion amount

  • Applies to retirement benefits from service in the U.S. armed forces or reserve components

  • Effective July 1, 2025, applicable to taxable years beginning on or after January 1, 2026

Legislative Description

Income Taxes; all income received as retirement benefits derived from service in the armed forces of the United States or the reserve components; exempt from taxation

Last Action

House Second Readers

3/6/2025

Committee Referrals

Ways and Means3/4/2025
Finance1/28/2025

Full Bill Text

No bill text available