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HB880 • 2025

Income tax; reduce tax rate that may be reached under certain conditions

Income tax; reduce tax rate that may be reached under certain conditions

Budget Taxes
Active

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

Sponsor
Blackmon, Shaw
Last action
2026-03-09
Official status
Senate Read and Referred
Effective date
Not listed

Plain English Breakdown

The official summary states the bill 'provides for' certain actions and conditions, but does not describe what those specific conditions are.

HB880: Changes to Income Tax Rates and Reserve Fund Limits

This bill lowers the income tax rate under certain conditions by using money from a state reserve fund and increases how much of that fund can be kept.

What This Bill Does

  • Reduces the income tax rate when specific conditions are met.
  • Allows some funds from the Revenue Shortfall Reserve to pay for this tax relief.
  • Increases the maximum percentage of net revenue allowed in the Revenue Shortfall Reserve.
  • Removes outdated rules about taxes and budget management.

Who It Names or Affects

  • People who pay state income tax
  • State agencies that manage the Revenue Shortfall Reserve

Limits and Unknowns

  • The bill does not list the exact conditions required to lower the tax rate.
  • The specific dollar amounts for using reserve funds are not detailed in this summary text.

Bill History

  1. 2026-03-09 Georgia General Assembly

    Senate Read and Referred

Official Summary Text

Income tax; reduce tax rate that may be reached under certain conditions