The civic record
Read. Follow. Verify.Georgia House Bill 111 Lowers Individual Income Tax Rate to 5.19 Percent for 2025 with Annual Reductions to 4.99 Percent
Last action · April 15, 2025: House Date Signed by GovernorSponsors: Soo Hong and 6 others
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Does
Georgia House Bill 111 reduces the state individual income tax rate to 5.19 percent for beginning on or after January 1, 2025. The rate is set to decrease by 0.10 percent annually thereafter until reaching 4.99 percent, subject to specific state revenue and reserve fund conditions. The act becomes effective on July 1, 2025.
Individual taxpayers in Georgia face a reduced state income tax rate starting in 2025, with potential further annual decreases depending on state revenue growth and reserve fund balances.
- Georgia's individual income tax is structured under Title 48 of the Official Code of Georgia Annotated, which has undergone recent legislative reforms to reduce rates over successive tax years. context
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Individual taxpayers
Individual income tax rates applied to their taxable income are reduced starting in 2025.
Estates and trusts
Tax rates and applicability relative to income taxes are adjusted under the revised code section.
Office of Planning and Budget
Required to make determinations regarding tax rate reduction delays and report them annually by December 1.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What is the new individual income tax rate for Georgia residents?
What is the lowest the tax rate can go under this law?
What conditions can cause a delay in the scheduled tax rate reductions?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
16 actions- Jul 1, 2025Georgia General AssemblyEffective Date
- Apr 15, 2025HouseEnrolledHouse Date Signed by Governor
- Apr 15, 2025GovernorEnrolledAct 7
- Apr 7, 2025HouseHouse Sent to Governor
- Mar 20, 2025SenateSenate Engrossed
- Mar 20, 2025SenateSenate Third Read
Show 10 earlier actions
- Mar 20, 2025SenateFloorSenate Passed/Adopted
- Mar 18, 2025SenateSenate Read Second Time
- Mar 13, 2025SenateCommitteeSenate Committee Favorably Reported
- Mar 10, 2025SenateIntroducedSenate Read and Referred
- Mar 6, 2025HouseHouse Third Readers
- Mar 6, 2025HouseFloorHouse Passed/Adopted
- Feb 12, 2025HouseCommitteeHouse Committee Favorably Reported
- Jan 28, 2025HouseHouse Second Readers
- Jan 27, 2025HouseIntroducedHouse First Readers
- Jan 17, 2025HouseIntroducedHouse Hopper
Version history & redline
3 versions on fileLobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Conditional Income Tax Reductions
The legislation implements a structured decrease in the income tax rate down to a floor of 4.99 percent, tied directly to strict revenue growth and reserve fund metrics.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance85How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
Publisher tools