GeorgiaHB 1112025-2026 Regular SessionHouseWALLET

Income tax; reduce rate of tax

Sponsored By: Shaw Blackmon (Republican), Matthew Gambill (Republican), Soo Hong (Republican), Lauren McDonald III (Republican), Will Wade (Republican), Bruce Williamson (Republican)

Became Law

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Georgia income tax rate now 5.19%

For tax years starting January 1, 2025, Georgia sets the individual income tax rate at 5.19%. This replaces the 5.39% rate. You pay 0.20 percentage point less, equal to 0.002 times your Georgia taxable income. The law takes effect July 1, 2025, but it applies to the 2025 tax year.

Planned yearly tax cuts tied to revenue

Starting January 1, 2026, the rate is set to drop by 0.10 percentage point each year until it reaches 4.99%. Each cut lowers your tax by 0.001 times your Georgia taxable income. A cut is delayed one year if, on December 1: the Governor’s next-year revenue estimate is not at least 3% above the current year; or last year’s net revenue was not higher than each of the prior three years; or the Revenue Shortfall Reserve holds less than the projected revenue loss from the cut. The state checks and reports these tests each year by December 1.

Sponsors & Cosponsors

Sponsors

  • Shaw Blackmon

    Republican • House

  • Matthew Gambill

    Republican • House

  • Soo Hong

    Republican • House

  • Lauren McDonald III

    Republican • House

  • Will Wade

    Republican • House

  • Bruce Williamson

    Republican • House

Cosponsors

  • Bo Hatchett

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 191 • No: 137

Senate vote 3/20/2025

MOTION TO ENGROSS

Yes: 30 • No: 24

Senate vote 3/20/2025

MOTION TO TABLE

Yes: 21 • No: 30

Senate vote 3/20/2025

PASSAGE

Yes: 30 • No: 23

House vote 3/6/2025

PASSAGE

Yes: 110 • No: 60

Actions Timeline

  1. Effective Date

    7/1/2025
  2. House Date Signed by Governor

    4/15/2025House
  3. Act 7

    4/15/2025
  4. House Sent to Governor

    4/7/2025House
  5. Senate Engrossed

    3/20/2025Senate
  6. Senate Third Read

    3/20/2025Senate
  7. Senate Passed/Adopted

    3/20/2025Senate
  8. Senate Read Second Time

    3/18/2025Senate
  9. Senate Committee Favorably Reported

    3/13/2025Senate
  10. Senate Read and Referred

    3/10/2025Senate
  11. House Third Readers

    3/6/2025House
  12. House Passed/Adopted

    3/6/2025House
  13. House Committee Favorably Reported

    2/12/2025House
  14. House Second Readers

    1/28/2025House
  15. House First Readers

    1/27/2025House
  16. House Hopper

    1/17/2025House

Bill Text

  • HB 111/AP* (v4)

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