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HB826 • 2025

Overtime Income Tax Exemption Act; enact

Overtime Income Tax Exemption Act; enact

Labor Taxes
Active

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

Sponsor
Miller, Tanya F.
Last action
2025-03-28
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The bill status is listed as passed by the legislature, but no effective date or specific sunset date is available in the provided metadata or summary text.

Overtime Income Tax Exemption Act

This bill changes Georgia state tax law to exclude up to $10,000 of overtime wages per employee from taxation.

What This Bill Does

  • Excludes up to $10,000 of an employee's overtime wages from state income tax.
  • Requires employers to report information about these wages.
  • Requires the Department of Revenue to send a report to the General Assembly.
  • Sets a date when this law will end.

Who It Names or Affects

  • Employees who earn overtime pay
  • Employers who must file reports
  • The Georgia Department of Revenue

Limits and Unknowns

  • The exact date the law starts is not listed in the provided text.
  • The specific sunset date when the exemption ends is not included.
  • Details on how employers must report wages are mentioned but not described.

Bill History

  1. 2025-03-28 Georgia General Assembly

    House Second Readers

Official Summary Text

Overtime Income Tax Exemption Act; enact