25 LC 50 1012
House Bill 234
By: Representatives Townsend of the 179
th
, LaHood of the 175
th
, Cheokas of the 151
st
,
Crowe of the 118
th
, Hagan of the 156
th
, and others
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
1
income taxes, so as to exempt from taxable net income certain income received by a2
commercial pilot, aircraft mechanic, or aircraft service technician as a sign-on bonus or3
retention bonus; to provide for related matters; to provide for an effective date and4
applicability; to repeal conflicting laws; and for other purposes.5
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:6
SECTION 1.7
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,8
is amended by adding a new paragraph to subsection (a) of Code Section 48-7-27, relating9
to computation of taxable net income, to read as follows:10
"(11.3) For taxable years beginning on or after January 1, 2026, and ending on or before
11
December 31, 2030, income received by a commercial pilot, aircraft mechanic, or aircraft12
service technician as a sign-on bonus or retention bonus for service as a commercial pilot,13
aircraft mechanic, or aircraft service technician in this state;"14
H. B. 234
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SECTION 2.
15
This Act shall become effective upon its approval by the Governor or upon its becoming law16
without such approval and shall be applicable to tax years beginning on or after17
January 1, 2026.18
SECTION 3.19
All laws and parts of laws in conflict with this Act are repealed.20
H. B. 234
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