GA SB453

Exempts all income from Georgia state taxation for residents of rural counties who are between 16 and 35 years of age

Defines residence as the place where a taxpayer's habitation is fixed without present intention of removing

Requires taxpayers claiming the deduction to submit annual proof of residence including property documents (mortgage statements, property tax bills, lease agreements), utility bills, or financial statements (bank statements, pay stubs)

Imposes penalties under Code Section 16-10-20.1 for taxpayers who knowingly file false or fraudulent residency documentation

Effective July 1, 2026, applying to taxable years beginning on or after January 1, 2027