Georgia legislation · 2025-2026 Regular Session
Georgia HB1416: Income tax; exclude tips from taxation
Status: In committee, February 25, 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 the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; 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 the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; 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 the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; 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 the imposition, rate, computation, exemptions, and credits for state income tax, is amended in subsection (a) of Code Section 48-7-27, relating to the computation of taxable net income, by deleting "and" at the end of paragraph (14), by replacing the period at the end of paragraph (15) with "; and", and by adding a new paragraph to read as follows: "(16)(A) All tips received by an employee, provided that such income is included in the taxpayer's federal adjusted gross income and, but for this paragraph, would be subject to taxation by this state. H. B. 1416 LC 59 9002 (B) Each employer shall submit to the department, on forms prescribed by the department, the following: (i) For the …
Sponsors
- Mitchell Horner (R, 3) · primary sponsor
- Ridley, Jordan (R, 22)
- Jason Ridley (R, HD-006)
- Holt Persinger (R, 119)
- Carter Barrett (R, 24)
Latest actions
- : House Second Readers
- : House First Readers
- : House Hopper
Common questions
- What is HB1416?
- HB1416 is a bill in the Georgia Legislature (2025-2026 Regular Session): Income tax; exclude tips from taxation.
- What does HB1416 do?
- In its own words: To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; 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 HB1416?
- In committee as of February 25, 2026. Latest action: House Second Readers (February 25, 2026).
- Who sponsored HB1416?
- Mitchell Horner (R, 3), with 4 co-sponsors.
- Where is the official record for HB1416?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/73470
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.