Income tax; exclude a portion of overtime compensation and cash tips

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude a portion of overtime compensation and cash tips from taxation; to provide for reporting by employers; to provide for rules and regulations; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting la…

Source: OpenStates · fetched March 6, 2026

• W-2 worker (non-union)directModerate impactHigh certainty

  A portion of overtime compensation and cash tips will be excluded from state income taxation.

  “to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude a portion of overtime compensation and cash tips from taxation”· Title

Fiscal impact: Moderate (The exclusion of overtime compensation and cash tips from state income tax is likely to reduce state tax revenue, though the exact magnitude would depend on the proportion excluded and the number of affected taxpayers.)