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HB388 • 2025

Income tax; exempt income received as personal compensation for active duty service while stationed outside Georgia

Income tax; exempt income received as personal compensation for active duty service while stationed outside Georgia

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Clark, David
Last action
2025-02-13
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The official summary states the bill provides for an effective date and applicability, but the exact dates or rules are not included in the provided metadata or summary text.

Exempting Military Pay for Service Outside Georgia from State Income Tax

This bill changes state law to remove income tax on pay earned by active-duty military members while they are stationed outside of Georgia.

What This Bill Does

  • Amends the Official Code of Georgia Annotated regarding state income tax rules.
  • Exempts personal compensation for active duty service in U.S. armed forces from state income tax if the member is stationed outside Georgia.

Who It Names or Affects

  • Active-duty members of the United States armed forces who receive pay while stationed outside Georgia

Limits and Unknowns

  • The specific effective date is not listed in the provided text.
  • The bill mentions providing for an effective date and applicability, but does not specify if this exemption applies to past tax years or only future ones.

Bill History

  1. 2025-02-13 Georgia General Assembly

    House Second Readers

Official Summary Text

Income tax; exempt income received as personal compensation for active duty service while stationed outside Georgia