Georgia legislation · 2025-2026 Regular Session
Georgia SB387: Revenue and Taxation; state income tax in its entirety; repeal
Status: In committee, January 13, 2026
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal the state income tax in its entirety; to repeal various income tax credits; 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 Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal the state income tax in its entirety; to repeal various income tax credits; 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 Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal the state income tax in its entirety; to repeal various income tax credits; 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. Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended by repealing in its entirety Chapter 7, relating to income taxes. SECTION 2. Said title is further amended by adding a new Chapter 7 to read as follows: S. B. LC 59 0236 "CHAPTER 48-7-1. For taxable years beginning on or after January 1, 2026, no income taxes whatsoever shall be levied or collected by the state or any political subdivision thereof and no income tax returns shall be required to be filed for such taxable years." SECTION 3. Said title is further amended by repealing in its entirety Chapter 7A, relating to tax credits. SECTION 4. (a) This Act shall become effective on July 1, 2026, and shall be applicable to taxable years beginning on or after January 1, 2026. (b) Tax, penalty, and interest liabilities and refund eligibility for taxable years beginning …
Sponsors
- Moore, Colton (R, 53) · primary sponsor
Latest actions
- : Senate Read and Referred
- : Senate Hopper
Common questions
- What is SB387?
- SB387 is a bill in the Georgia Legislature (2025-2026 Regular Session): Revenue and Taxation; state income tax in its entirety; repeal.
- What does SB387 do?
- In its own words: To amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to repeal the state income tax in its entirety; to repeal various income tax credits; 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 SB387?
- In committee as of January 13, 2026. Latest action: Senate Read and Referred (January 13, 2026).
- Who sponsored SB387?
- Moore, Colton (R, 53).
- Where is the official record for SB387?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/72166
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.