WeVote
Log In

Bill

Bill

HB 1183

Income tax; exempt income received as personal compensation for full-time duty in the active military service of the United States

2025-2026 Regular Session Introduced by Bethany Ballard and 5 co-sponsors

Georgia bill exempts active-duty military wages from state income tax, reducing state revenue and creating differential tax treatment for service members.

House Second Readers
#military #emergencymanagement #andveteransaffairs #revenueandtaxation
0
WeVote Research Nonpartisan
Bill Summary · HB 1183

Legislative bill overview

HB 1183 would exempt income received as personal compensation for active military service from Georgia state income tax. The bill specifically targets wages and salary earned by service members on full-time active duty with the U.S. military, removing this income category from taxable state revenue.

Why is this important

Military compensation exemptions affect both individual service members' financial situations and state tax revenue. This policy decision reflects priorities around supporting active-duty personnel while potentially reducing state income available for education, infrastructure, and other public services that depend on income tax revenue.

Potential points of contention

  • Revenue impact: Removing an income category from taxation reduces state revenue without identifying offsetting budget adjustments or funding sources for affected programs
  • Equity concerns: Creates different tax treatment for military versus non-military workers; questions about whether this is the most effective way to support military families compared to other states' approaches
  • Definition and scope: The bill's language around "personal compensation for full-time duty" may require clarification regarding bonuses, allowances, retirement pay, and whether all military branches and statuses are included
  • Administrative burden: Tax code modifications require updated systems, forms, and compliance guidance for the Department of Revenue and taxpayers

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

Sign in to ask a question.