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HR 1504

General Assembly; provide by general law for an income tax system; require - CA

2025-2026 Regular Session Introduced by Bryce Berry and 5 co-sponsors

Georgia bill authorizes state to establish income tax system, potentially shifting from sales-tax-dependent revenue model and affecting taxpayers statewide.

House Second Readers
#generalassembly #revenueandtaxation
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Bill Summary · HR 1504

Legislative bill overview

HR 1504 proposes that Georgia establish a state income tax system through general law. The bill is in its earliest stages of legislative consideration, having just been introduced and referred to the House First Readers committee. The bill itself does not specify tax rates, brackets, or implementation details—it is a framework authorization requiring the state to create an income tax system.

Why is this important

Georgia is currently one of nine states without a state income tax, relying instead on sales taxes, property taxes, and other revenue sources. Implementing an income tax would fundamentally reshape Georgia's tax structure and could affect state revenue, individual taxpayers' obligations, and the distribution of tax burden across income levels. This represents a significant policy shift with substantial implications for both state finances and residents' tax liability.

Potential points of contention

  • Regressive vs. progressive taxation: Georgia's current tax system relies heavily on sales taxes, which are regressive. An income tax could be structured progressively, potentially shifting burden to higher earners, or regressively, depending on design choices not yet specified in this bill.
  • Economic competitiveness concerns: Opponents may argue an income tax could reduce Georgia's attractiveness to businesses and individuals relocating from other states, potentially impacting economic growth and state competitiveness.
  • Implementation and administrative burden: Establishing a new income tax system requires significant infrastructure, IRS coordination, and administrative capacity that would require substantial planning and resources.

Compiled from official sources — confirm details with the bill’s official record.

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