25 LC 50 9000
House Bill 266
By: Representatives Sainz of the 180
th
, Bonner of the 73
rd
, Clark of the 100
th
, Gaines of the
120
th
, and Petrea of the 166
th
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
1
relating to the imposition, rate, computation, exemptions, and credits for state income tax,2
so as to exempt from state income tax income received as personal compensation for3
full-time duty in the active military service of the United States; to provide for related4
matters; to provide for an effective date and applicability; to repeal conflicting laws; and for5
other purposes.6
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:7
SECTION 1.8
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the9
imposition, rate, computation, exemptions, and credits for state income tax, is amended in10
subsection (a) of Code Section 48-7-27, relating to the computation of taxable net income,11
by adding a new paragraph to read as follows:12
"(12.6) Income received as personal compensation for full-time duty in the active
13
military service of the United States;"14
H. B. 266
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SECTION 2.
15
This Act shall become effective on July 1, 2025, and shall be applicable to all taxable years16
beginning on or after January 1, 2026.17
SECTION 3.18
All laws and parts of laws in conflict with this Act are repealed.19
H. B. 266
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