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HB 1159

Income tax; all income received by individuals, corporations, and partnerships under the Farmer Bridge Assistance Program; exempt from taxation

2025-2026 Regular Session Introduced by Shaw Blackmon and 5 co-sponsors

Georgia exempts all income from its Farmer Bridge Assistance Program from state income tax for participating individuals, corporations, and partnerships.

Act 424
#agriculture #revenueandtaxation
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Bill Summary · HB 1159

Legislative bill overview

HB 1159 exempts all income received by individuals, corporations, and partnerships participating in Georgia's Farmer Bridge Assistance Program from state income taxation. The exemption applies to income derived directly from the program's assistance, regardless of how those funds are subsequently used or invested by recipients.

Why is this important

Agricultural assistance programs significantly impact rural economies and farming viability. This tax exemption reduces the effective cost of state aid to farmers, though it also represents foregone tax revenue that must be offset elsewhere or through reduced state services. The exemption's breadth—covering all income types from the program—means the actual fiscal impact depends entirely on program funding levels and participation rates.

Potential points of contention

  • Revenue impact uncertainty: Without knowing the Farmer Bridge Assistance Program's budget and enrollment, the exact cost to the state budget is unclear, making fiscal planning difficult
  • Equity concerns: The exemption benefits farmers specifically while other business sectors or industries receiving state assistance may not receive comparable tax treatment
  • Definition scope: "All income received" under the program could be broadly interpreted, potentially including investment returns or ancillary income derived from assistance funds, expanding the exemption beyond direct aid

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

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