This week, the Georgia Senate passed two bills aimed at providing significant income tax relief for residents and businesses. Senator John Albers (R–Roswell) supported Senate Bill 476 and Senate Bill 477, both sponsored by Senator Blake Tillery (R–Vidalia). These measures are described as the largest tax relief initiative in Georgia’s history and could lead to the eventual elimination of the state income tax.
Georgia lawmakers have cited recent tax cuts in neighboring states as a reason to maintain a competitive economic environment for families and businesses.
“This progress is the result of years of disciplined, conservative decision-making,” said Sen. Albers. “When Republicans first took control of state government, Georgia’s income tax rate was 6 percent, and it had been there for more than 30 years under Democratic leadership. We’ve now lowered that rate to 5.19 percent and returned billions of dollars to the people who earned it. These pieces of legislation were only the next step in that mission.”
Senate Bill 476 aims to reduce the state income tax rate to 4.99% for individuals and corporations. The bill also increases the standard deduction to $100,000 for married couples and $50,000 for individual filers, which supporters say will effectively provide a five percent raise for Georgians statewide. To balance these changes, SB 476 eliminates or reduces 29 targeted tax credits and includes a five-year sunset provision requiring future legislative review.
“Senate Bill 476 simplifies the tax code and makes life more affordable for the vast majority of Georgians,” added Sen. Albers. “This is the definition of a kitchen-table issue. Families and small businesses know best how to manage their own budgets, and they are the ones who enable us to come to the Capitol every day to fight on their behalf. Our job is to be responsible stewards of taxpayer dollars, and these bills do exactly that by providing relief while safeguarding the state’s financial future.”
Senate Bill 477 sets an initial income tax rate at 4.99% with provisions that could lower personal rates further—to 4.49% in 2027 and eventually down to 3.99% in 2028—if certain revenue conditions are met. It also raises standard deductions: $16,000 for single filers and $32,000 for married couples; corporate rates remain at 4.99%.
Supporters argue these bills address affordability challenges while maintaining fiscal responsibility within Georgia’s budget process.
For additional information about legislative activities or committee work related to this topic or others involving State Senator John F. Kennedy—including his roles as President Pro Tempore, chairmanships on committees such as Administrative Affairs, Ethics, Finance, Health and Human Services, Rules; his representation of Georgia’s 18th District; legal practice; education at Mercer University; office location in Atlanta; or tenure since January 12, 2015—more details can be found on his official website.