Georgia legislation · 2025-2026 Regular Session
Georgia HB1370: Income tax; exclude a portion of overtime compensation and cash tips
Status: In committee, March 6, 2026
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude a portion of overtime compensation and cash tips from taxation; to provide for reporting by employers; to provide for rules and regulations; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude a portion of overtime compensation and cash tips from taxation; to provide for reporting by employers; to provide for rules and regulations; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude a portion of overtime compensation and cash tips from taxation; to provide for reporting by employers; to provide for rules and regulations; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, is amended in subsection (a) of Code Section 48-7-27, relating to computation of taxable net income, by striking "and" at the end of paragraph (14), by replacing the period at the end of paragraph (15) with a semicolon, and by adding new paragraphs to read as follows: "(16)(A) For all taxable years beginning on or after January 1, 2027, any amount up to $2,500.00 received by a full-time employee paid by an hourly wage as compensation H. B. 1370 LC 44 3398 for work performed in excess of 40 hours a week, and any amount paid …
Sponsors
- John Carson (R, 46) · primary sponsor
- Shaw Blackmon (R, 146)
Latest actions
- : House Committee Favorably Reported By Substitute
- : House Second Readers
- : House First Readers
- : House Hopper
Common questions
- What is HB1370?
- HB1370 is a bill in the Georgia Legislature (2025-2026 Regular Session): Income tax; exclude a portion of overtime compensation and cash tips.
- What does HB1370 do?
- In its own words: To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude a portion of overtime compensation and cash tips from taxation; to provide for reporting by employers; to provide for rules and regulations; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
- What is the status of HB1370?
- In committee as of March 6, 2026. Latest action: House Committee Favorably Reported By Substitute (March 6, 2026).
- Who sponsored HB1370?
- John Carson (R, 46), with 1 co-sponsor.
- Where is the official record for HB1370?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/73351
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.