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 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.