The civic record
Read. Follow. Verify.Georgia House Bill 1001 lowers individual income tax rate to 4.99 percent with conditions
Last action · March 31, 2026: Senate TabledSponsors: Will Wade and 6 others
Track this bill to get notified when it advances a stage. One tap to stop, anytime.
What This Bill Proposed
Georgia House Bill 1001 sets the state individual income tax rate at 4.99 percent beginning January 1, 2026, with annual 0.10 percent reductions subject to specific revenue growth and reserve fund triggers. The legislation becomes effective July 1, 2026, and applies to beginning on or after January 1, 2026.
Individual taxpayers in Georgia face a potential decrease in their state income tax liability, contingent upon state revenue growth and reserve fund balances meeting specific statutory thresholds.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
individual income taxpayers
Tax liabilities for individuals, estates, and trusts are adjusted based on the new 4.99 percent tax rate and potential delay conditions.
Office of Planning and Budget
The office is required to make annual determinations regarding revenue conditions and report them to state leadership by December 1.
Key Facts
- The individual income tax rate is set to 4.99 percent for taxable years beginning on or after January 1, 2026.
- Prospective annual tax rate reductions are delayed by one year if the Governor's revenue estimate for the succeeding fiscal year is not at least 3 percent above the present fiscal year estimate.
- Rate reductions are delayed if the prior fiscal year's net revenue collection was not higher than each of the preceding three fiscal years.
- Rate reductions are delayed if the Revenue Shortfall Reserve does not contain a sum exceeding the projected decrease in state revenue resulting from the reduction.
Show all 6 facts
- The Office of Planning and Budget must make determinations regarding reduction delays and report by December 1 each year to designated state officials and committee chairs.
- The Act becomes effective on July 1, 2026, and applies to all taxable years beginning on or after January 1, 2026.
Frequently Asked Questions
What conditions can cause a delay in the scheduled income tax rate reductions?
What else do you want to know?
News Coverage
Follow the record
Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · passed the House · on the Senate floor.
Procedural history
11 actions- Mar 31, 2026SenateSenate Engrossed
- Mar 31, 2026SenateSenate Tabled
- Mar 19, 2026SenateSenate Read Second Time
- Mar 18, 2026SenateCommitteeSenate Committee Favorably Reported
- Feb 26, 2026SenateIntroducedSenate Read and Referred
- Feb 25, 2026HouseHouse Third Readers
Show 5 earlier actions
- Feb 25, 2026HouseFloorHouse Passed/Adopted
- Feb 11, 2026HouseCommitteeHouse Committee Favorably Reported
- Jan 28, 2026HouseHouse Second Readers
- Jan 27, 2026HouseIntroducedHouse First Readers
- Jan 16, 2026HouseIntroducedHouse Hopper
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying 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 Tax Rate Reductions
The legislation ties scheduled income tax rate cuts directly to three distinct fiscal performance metrics involving revenue estimates, historical collections, and reserve fund balances.
Connected Entities
Sources
www.legis.ga.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 75)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
Publisher tools