Georgia House Bill HB264

Georgia 2025-2026 Regular Session

• Introduced: 2/4/25

Caption

Income tax; fully exempt residents who have reached the age of 100

Summary

House Bill 264 amends Georgia’s income tax code to create a full state income tax exemption for resident taxpayers who are at least 100 years old. Beginning with taxable years on or after January 1, 2025, no Georgia income tax would be imposed on a resident who had already reached age 100 before the start of that taxable year. The bill does not change the tax treatment of nonresidents or other taxpayers, and it leaves the existing framework for individual income tax rates, withholding, and taxation of estates and trusts otherwise intact. In practical terms, the bill would carve out a narrow age-based exemption from Georgia’s personal income tax system. It would apply only to residents who are centenarians, meaning the number of affected taxpayers would likely be very small. The measure also includes a standard repeal of conflicting laws, ensuring the new exemption would control over any inconsistent provisions in current law.

Impact

HB264 would amend Code Section 48-7-20 in Title 48 of the Official Code of Georgia Annotated, the section governing individual income tax liability. Its effect would be to remove state income tax liability for Georgia residents age 100 or older, starting in tax year 2025, while leaving the tax obligations of nonresidents and all other residents unchanged. The bill would therefore create a new statutory exemption within Georgia’s income tax structure and slightly reduce state revenue by exempting a very small class of taxpayers.

Sentiment

The available context shows no recorded committee debate or vote history, so there is no documented opposition or support from hearings or floor action. Based on the bill’s narrow scope and the absence of recorded controversy, the measure appears to be a low-profile tax relief proposal aimed at a highly specific group of elderly residents. The bill title and text suggest a generally favorable policy framing centered on honoring very long-lived Georgians.

Contention

No specific points of contention are documented in the provided materials. Potential issues, if raised, would likely concern the principle of creating an age-based tax exemption, the fairness of singling out centenarian residents for special treatment, and the small but real revenue impact on the state. However, because there are no transcripts or votes included, no legislator, committee member, or stakeholder position can be identified from the record provided.