# Georgia SB 2: State Income Tax; exclude tips from taxation

Georgia SB 2, State Income Tax; exclude tips from taxation, is a 2025-2026 Regular Session Senate bill sponsored by John Albers (Republican), Jason Anavitarte (Republican), Lee Anderson (Republican) and 18 others; status failed, last action 2026-01-12 (Senate Recommitted) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/GA-SB2-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Georgia SB 2
- State: Georgia
- Session: 2025-2026 Regular Session
- Title: State Income Tax; exclude tips from taxation
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-13
- Last action: 2026-01-12, Senate Recommitted
- Sponsors: John Albers (Republican), Jason Anavitarte (Republican), Lee Anderson (Republican), Brandon Beach (Republican), Timothy Bearden (Republican), Max Burns (Republican), Clint Dixon (Republican), Greg Dolezal (Republican), Drew Echols (Republican), Steve Gooch (Republican), Marty Harbin (Republican), Bo Hatchett (Republican), Mike Hodges (Republican), John F. Kennedy (Republican), Colton Moore (Republican), Chuck Payne (Republican), Randy Robertson (Republican), Shawn Still (Republican), Brian Strickland (Republican), Carden Summers (Republican), Sam Watson (Republican)
- Cosponsors: 0
- Subjects: Finance, General Bill
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: John Albers (Republican), Senate
- Sponsor: Jason Anavitarte (Republican), Senate
- Sponsor: Lee Anderson (Republican), Senate
- Sponsor: Brandon Beach (Republican), Senate
- Sponsor: Timothy Bearden (Republican), Senate
- Sponsor: Max Burns (Republican), Senate
- Sponsor: Clint Dixon (Republican), Senate
- Sponsor: Greg Dolezal (Republican), Senate
- Sponsor: Drew Echols (Republican), Senate
- Sponsor: Steve Gooch (Republican), Senate
- Sponsor: Marty Harbin (Republican), Senate
- Sponsor: Bo Hatchett (Republican), Senate
- Sponsor: Mike Hodges (Republican), Senate
- Sponsor: John F. Kennedy (Republican), Senate
- Sponsor: Colton Moore (Republican), Senate
- Sponsor: Chuck Payne (Republican), Senate
- Sponsor: Randy Robertson (Republican), Senate
- Sponsor: Shawn Still (Republican), Senate
- Sponsor: Brian Strickland (Republican), Senate
- Sponsor: Carden Summers (Republican), Senate
- Sponsor: Sam Watson (Republican), Senate

## Actions (5)

- 2026-01-12: Senate Recommitted (Senate)
- 2025-02-10: Senate Read Second Time (Senate)
- 2025-02-06: Senate Committee Favorably Reported (Senate)
- 2025-01-14: Senate Read and Referred (Senate)
- 2025-01-13: Senate Hopper (Senate)

## Bill text

- As introduced LC 50 0974 (v3): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/229720)

## Related bills

- SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed)
- SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed)
- SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed)
- SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed)
- HB 1391: Specialty license plates; honor public safety officers; establish (signed)
- HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed)

## Sources
- [As introduced LC 50 0974 (v3) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/229720)

## Related
- [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026)
- [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026)
- [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026)
- [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026)
- [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026)
- [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026)
- [Georgia bills](https://policyrisk.com/states/georgia/bills)
- [Georgia state hub](https://policyrisk.com/states/georgia)
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Source: PRIA, https://policyrisk.com/state-bill/GA-SB2-2025-2026 (as of 2026-10-12).