25 LC 50 1078
House Bill 388
By: Representatives Clark of the 100
th
, Bonner of the 73
rd
, Hitchens of the 161
st
, Martinez
of the 111
th
, Cannon of the 172
nd
, and others
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 for active3
duty service in the United States armed forces while stationed outside Georgia; to provide4
for related matters; to provide for an effective date and applicability; to repeal conflicting5
laws; and for 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 active duty service in the United
13
States armed forces while stationed outside Georgia;"14
H. B. 388
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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All laws and parts of laws in conflict with this Act are repealed.19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. 388
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