Personal exemptions

(a) As used in this Code section, the term “dependent” shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section 1-2-1, shall qualify as a dependent minor. (b) Each taxpayer shall be allowed as a deduction in computing his or her Georgia taxable income a personal exemption in the amount of $4,000.00 for each dependent of such taxpayer. (c) No exemption shall be allowed under this Code section for any dependent who has made a joint return with such dependent’s spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins. (d) A deduction in lieu of a personal exemption deduction shall be allowed an estate or a trust as follows: (1) An estate — $2,700.00; and (2) A trust — $1,350.00. History. Code 1981, § 48-7-26, enacted by Ga. L. 1987, p. 191, § 2; Ga. L. 1994, p. 381, § 1; Ga. L. 1998, p. 1, § 1; Ga. L. 1999, p. 81, § 48; Ga. L. 2012, p. 257, § 2-1/HB 386; Ga. L. 2019, p. 711, § 12/HB 481; Ga. L. 2022, p. 114, § 2-2/HB 1437, p. 114, § 2-2/HB 1437; Ga. L. 2023, p. 335, § 2-3/SB 56, effective January 1, 2024; Ga. L. 2024, p. 17, § 1/HB 1021, effective July 1, 2024. Amendments. The 2022 amendment, effective January 1, 2024, rewrote subsection (b), relating to personal exemptions from income tax. See Editor’s notes for applicability. The 2023 amendment, effective January 1, 2024, rewrote subsection (b), which read: “(b) Each taxpayer shall be allowed as a deduction in computing his or her 60 Georgia taxable income a personal exemption in an amount as follows: “(1) For each married couple filing a joint return: “(A) For taxable years beginning on or after January 1, 2024, $18,500.00; “(B) For taxable years beginning on or after January 1, 2026, $20,000.00; “(C) For taxable years beginning on or after January 1, 2028, $22,000.00; or “(D) For taxable years beginning on or after January 1, 2030, $24,000.00; “(2) For each married taxpayer filing a separate return, one-half of the amount of the personal exemption allowed under paragraph (1) of this subsection for the given year; “(3) For each single taxpayer or head of household, $12,000.00; and “(4) For each dependent of a taxpayer, $3,000.00.” See Editor’s notes for applicability. The 2024 amendment, effective July 1, 2024, substituted “$4,000.00” for “$3,000.00” in subsection (b). See Editor’s notes for applicability. Editor’s notes. Ga. L. 1987, p. 191, § 2, effective March 11, 1987, repealed the former Code section and enacted the current Code section covering substantially the same subject matter. The former Code section was based on Ga. L. 1931, Ex. Sess., p. 24, § 8; Code 1933, § 91A-3606; Code 1933, § 92-3106; Ga. L. 1937, p. 109, § 6; Ga. L. 1941, p. 210, § 1; Ga. L. 1943, p. 321, § 1; Ga. L. 1952, p. 273, §§ 1, 2; Ga. L. 1952, p. 405, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 272, § 1; Ga. L. 1953, Jan.-Feb. Sess., p. 297, § 1; Ga. L. 1953, Nov.-Dec. Sess., p. 197, § 1; Ga. L. 1955, Ex. Sess., p. 27, § 3; Ga. L. 1960, p. 1005, § 2; Ga. L. 1965, p. 260, §§ 1, 2; Ga. L. 1966, p. 239, § 1; Ga. L. 1966, p. 271, § 1; Ga. L. 1968, p. 1037, § 1; Ga. L. 1971, p. 605, § 3; Ga. L. 1976, p. 250, § 1; Ga. L. 1978, p. 1471, § 1; Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 66; Ga. L. 1981, Ex. Sess., p. 8; and Ga. L. 1982, p. 3, § 48. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 48-7-26 11, 1987, may elect to have the provisions of that Act apply. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act. Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes. Ga. L. 1998, p. 1, § 4, not codified by the General Assembly, makes subsections (b)(d) of this Code section applicable to all taxable years beginning on or after January 1, 1998. Ga. L. 2012, p. 257, § 7-1(e)/HB 386, not codified by the General Assembly, provides that the 2012 amendment shall be applicable to all taxable years beginning on or after January 1, 2013. Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.” Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.” Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability. Ga. L. 2019, p. 711, § 1/HB 481, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Living Infants Fairness and Equality (LIFE) Act.’” Ga. L. 2019, p. 711, § 2/HB 481, not codified by the General Assembly, provides: “The General Assembly of Georgia makes the following findings: 61 “(1) In the founding of the United States of America, the State of Georgia and the several states affirmed that: ‘We hold these Truths to be self evident, that all Men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of Happiness — that to secure these Rights, Governments are instituted among men;’ “(2) To protect the fundamental rights of all persons, and specifically to protect the fundamental rights of particular classes of persons who had not previously been recognized under law, the 14th Amendment to the United States Constitution was ratified, providing that, ‘nor shall any State deprive any person of life, liberty, or property, without due process of law; nor deny any person within its jurisdiction the equal protection of the laws’; “(3) Modern medical science, not available decades ago, demonstrates that unborn children are a class of living, distinct persons, and more expansive state recognition of unborn children as persons did not exist when Planned Parenthood v. Casey (1992) and Roe v. Wade (1973) established abortion related precedents; “(4) The State of Georgia, applying reasoned judgment to the full body of modern medical science, recognizes the benefits of providing full legal recognition to an unborn child above the minimum requirements of federal law; “(5) Article I, Section I, Paragraphs I and II of the Constitution of the State of Georgia affirm that ‘[n]o person shall be deprived of life, liberty, or property except by due process of law’; and that ‘[p]rotection to person and property is the paramount duty of government and shall be impartial and complete. No person shall be denied the equal protection of the laws’; and “(6) It shall be the policy of the State of Georgia to recognize unborn children as natural persons.” Ga. L. 2019, p. 711, § 13/HB 481, not codified by the General Assembly, provides: “Any citizen of this state shall have standing and the right to intervene and defend in any action challenging the constitutionality of any portion of this Act.” 48-7-26 Ga. L. 2019, p. 711, § 14/HB 481, not codified by the General Assembly, provides: “All provisions of this Act shall be severable in accordance with Code Section 1-1-3.” Ga. L. 2022, p. 114, § 1-1/HB 1437, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Tax Reduction and Reform Act of 2022.’” Ga. L. 2022, p. 114, § 5-1/HB 1437, not codified by the General Assembly, provides: “(a) This Act shall become effective upon the approval of this Act by the Governor or upon this Act becoming law without such approval; provided, however, that Part II of this Act shall become effective on January 1, 2024, and shall be applicable to all taxable years beginning on or after January 1, 2024. “(b) Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as they existed for such prior taxable years.” Ga. L. 2023, p. 335, § 4-1(a)/SB 56, not codified by the General Assembly, provides, in part, that the amendment of this Code section by that Act shall be effective on January 1, 2024, and shall be applicable to all taxable years beginning on or after January 1, 2024. Ga. L. 2023, p. 335, § 4-1(b)/SB 56, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as they existed for such prior taxable years.” Ga. L. 2024, p. 17, § 2/HB 1021, not codified by the General Assembly, makes subsection (b) of this Code section applicable to all taxable years beginning on or after January 1, 2024.