HB 111: Income tax; reduce rate of tax
Session 2025-26House Bill 111 proposes a graduated reduction in Georgia’s individual income tax rate starting in 2025, lowering it from 5.39% to 4.99% over several years. The rate reduction is subject to annual fiscal conditions including revenue growth, prior tax collections, and reserve fund levels, which may delay reductions to ensure state fiscal stability.
| Description | Sponsors | Bill Status | Chamber Position |
|---|---|---|---|
House Bill 111 proposes a graduated reduction in Georgia’s individual income tax rate starting in 2025, lowering it from 5.39% to 4.99% over several years. The rate reduction is subject to annual fiscal conditions including revenue growth, prior tax collections, and reserve fund levels, which may delay reductions to ensure state fiscal stability. |
Effective Date 07/01/2025 |
Legislator Votes
| Name | Party | District Number | District City | Legislator Vote |
|---|---|---|---|---|
| Sen. Brandon Beach | R | 21 | Alpharetta | |
| Sen. Colton Moore | R | 53 | Trenton | |
| Rep. Shelly Hutchinson | D | 106 | Snellville | |
| Rep. Marcus Wiedower | R | 121 | Watkinsville | |
| Rep. Mandi Ballinger | R | 23 | Canton | |
| Rep. Lynn Heffner | D | 130 | Augusta | |
| Rep. Karen Bennett | D | 94 | Stone Mountain | |
| Rep. Dexter Sharper | D | 177 | Valdosta | |
| Sen. Nabilah Islam Parkes | D | 7 | Lawrenceville | |
| Sen. Jason Esteves | D | 6 | Atlanta | |
| Sen. John Kennedy | R | 18 | Macon | |
| Sen. Freddie Sims | D | 12 | Dawson | |
| Sen. Tim Bearden | R | 30 | Carrollton | |
| Sen. Sheikh Rahman | D | 5 | Lawrenceville | |
| Sen. Sonya Halpern | D | 39 | Atlanta | |
| Sen. Steve Gooch | R | 51 | Dahlonega | |
| Sen. Tonya Anderson | D | 43 | Lithonia | |
| Sen. Rick Williams | R | 25 | Milledgeville | |
| Sen. Russ Goodman | R | 8 | Cogdell | |
| Sen. Sally Harrell | D | 40 | Atlanta | |
| Sen. Sam Watson | R | 11 | Moultrie | |
| Sen. Shawn Still | R | 48 | Norcross | |
| Sen. Max Burns | R | 23 | Sylvania | |
| Sen. Mike Hodges | R | 3 | Brunswick | |
| Sen. Nan Orrock | D | 36 | Atlanta | |
| Sen. Nikki Merritt | D | 9 | Grayson | |
| Sen. RaShaun Kemp | D | 38 | Atlanta | |
| Sen. Randal Mangham | D | 55 | Stone Mountain | |
| Sen. Randy Robertson | R | 29 | Cataula | |
| Sen. John Albers | R | 56 | Roswell | |
| Sen. Josh McLaurin | D | 14 | Sandy Springs | |
| Sen. Kay Kirkpatrick | R | 32 | Marietta | |
| Sen. Kenya Wicks | D | 34 | Fayette | |
| Sen. Kim Jackson | D | 41 | Stone Mountain | |
| Sen. Larry Walker | R | 20 | Perry | |
| Sen. Marty Harbin | R | 16 | Tyrone | |
| Sen. Matt Brass | R | 6 | Newnan | |
| Sen. Elena Parent | D | 44 | Atlanta | |
| Sen. Emanuel Jones | D | 10 | Decatur | |
| Sen. Frank Ginn | R | 47 | Danielsville | |
| Sen. Gail Davenport | D | 17 | Jonesboro | |
| Sen. Greg Dolezal | R | 27 | Cumming | |
| Sen. Harold Jones | D | 22 | Augusta | |
| Sen. Jason Anavitarte | R | 31 | Dallas | |
| Sen. Chuck Hufstetler | R | 52 | Rome | |
| Sen. Chuck Payne | R | 54 | Dalton | |
| Sen. Clint Dixon | R | 45 | Gwinnett | |
| Sen. David Lucas | D | 26 | Macon | |
| Sen. Derek Mallow | D | 2 | Savannah | |
| Sen. Michael ‘Doc’ Rhett | D | 33 | Marietta | |
| Sen. Donzella James | D | 28 | Atlanta | |
| Sen. Drew Echols | R | 49 | Gainesville | |
| Sen. Ed Harbison | D | 15 | Columbus | |
| Sen. Ed Setzler | R | 37 | Acworth | |
| Rep. Will Wade | R | 9 | Dawsonville | |
| Rep. Yasmin Neal | D | 79 | Jonesboro | |
| Sen. Ben Watson | R | 1 | Savannah | |
| Sen. Bill Cowsert | R | 46 | Athens | |
| Sen. Billy Hickman | R | 4 | Statesboro | |
| Sen. Blake Tillery | R | 19 | Vidalia | |
| Sen. Bo Hatchett | R | 50 | Cornelia | |
| Sen. Brian Strickland | R | 42 | McDonough | |
| Sen. Carden Summers | R | 13 | Cordele | |
| Rep. Tim Fleming | R | 114 | Covington | |
| Rep. Todd Jones | R | 25 | South Forsyth | |
| Rep. Trey Kelley | R | 16 | Cedartown | |
| Rep. Trey Rhodes | R | 124 | Greensboro | |
| Rep. Tyler Smith | R | 18 | Bremen | |
| Rep. Vance Smith | R | 138 | Pine Mountain | |
| Rep. Victor Anderson | R | 10 | Cornelia | |
| Rep. Viola Davis | D | 87 | Stone Mountain | |
| Rep. Stacey Evans | D | 57 | Atlanta | |
| Rep. Stan Gunter | R | 8 | Blairsville | |
| Rep. Steve Tarvin | R | 2 | Chickamauga | |
| Rep. Steven Meeks | R | 178 | Screven | |
| Rep. Steven Sainz | R | 180 | St. Marys | |
| Rep. Sylvia Wayfer Baker | D | 64 | Douglasville | |
| Rep. Tangie Herring | D | 145 | Macon | |
| Rep. Tanya Miller | D | 62 | Atlanta | |
| Rep. Tremaine Teddy Reese | D | 140 | Columbus | |
| Rep. Terry Cummings | D | 39 | Mableton | |
| Rep. Segun Adeyina | D | 110 | Grayson | |
| Rep. Sharon Cooper | R | 45 | Marietta | |
| Rep. Sharon Henderson | D | 113 | Covington | |
| Rep. Shaw Blackmon | R | 146 | Bonaire | |
| Rep. Shea Roberts | D | 52 | Atlanta | |
| Rep. Sheila Jones | D | 60 | Atlanta | |
| Rep. Solomon Adesanya | D | 43 | Marietta | |
| Rep. Soo Hong | R | 103 | Lawrenceville | |
| Rep. Spencer Frye | D | 122 | Athens | |
| Rep. Ron Stephens | R | 164 | Savannah | |
| Rep. Ruwa Romman | D | 97 | Duluth | |
| Rep. Saira Draper | D | 90 | Atlanta | |
| Rep. Sam Park | D | 107 | Lawrenceville | |
| Rep. Sandra Scott | D | 76 | Rex | |
| Rep. Sandy Donatucci | R | 105 | Buford | |
| Rep. Scott Hilton | R | 48 | Peachtree Corners | |
| Rep. Scott Holcomb | D | 101 | Atlanta | |
| Rep. Rick Jasperse | R | 11 | Jasper | |
| Rep. Rick Townsend | R | 179 | Brunswick | |
| Rep. Rob Clifton | R | 131 | Evans | |
| Rep. Rob Leverett | R | 123 | Elberton | |
| Rep. Robert Dawson | D | 65 | Atlanta | |
| Rep. Robert Dickey | R | 134 | Musella | |
| Rep. Robert Flournoy | D | 74 | Hampton | |
| Rep. Noelle Kahaian | R | 81 | Locust Grove | |
| Rep. Omari Crawford | D | 89 | Decatur | |
| Rep. Park Cannon | D | 58 | Atlanta | |
| Rep. Patty Marie Stinson | D | 150 | Butler | |
| Rep. Phil Olaleye | D | 59 | Atlanta | |
| Rep. Regina Lewis-Ward | D | 115 | McDonough | |
| Rep. Rey Martinez | R | 111 | Loganville | |
| Rep. Rhonda Burnough | D | 77 | Riverdale | |
| Rep. Rhonda Taylor | D | 92 | Conyers | |
| Rep. Mekyah McQueen | D | 61 | Smyrna | |
| Rep. Michael Smith | D | 41 | Marietta | |
| Rep. Michelle Au | D | 50 | Johns Creek | |
| Rep. Mike Cameron | R | 1 | Rossville | |
| Rep. Mike Cheokas | R | 151 | Americus | |
| Rep. Miriam Paris | D | 142 | Macon | |
| Rep. Mitchell Horner | R | 3 | Ringgold | |
| Rep. Mitchell Scoggins | R | 14 | Cartersville | |
| Rep. Anissa Jones | D | 143 | Macon | |
| Rep. Noel Williams | R | 148 | Cordele | |
| Rep. Marvin Lim | D | 98 | Norcross | |
| Rep. Mary Ann Santos | D | 117 | McDonough | |
| Rep. Mary Frances Williams | D | 37 | Marietta | |
| Rep. Mary Margaret Oliver | D | 84 | Decatur | |
| Rep. Matt Barton | R | 5 | Calhoun | |
| Rep. Matt Dubnik | R | 29 | Gainesville | |
| Rep. Matt Hatchett | R | 155 | Dublin | |
| Rep. Matt Reeves | R | 99 | Duluth | |
| Rep. Matthew Gambill | R | 15 | Cartersville | |
| Rep. Leesa Hagan | R | 156 | Lyons | |
| Rep. Lehman Franklin | R | 160 | Statesboro | |
| Rep. Lisa Campbell | D | 35 | Kennesaw | |
| Rep. Long Tran | D | 80 | Dunwoody | |
| Rep. Lydia Glaize | D | 67 | Fairburn | |
| Rep. Lynn Smith | R | 70 | Newnan | |
| Rep. Mack Jackson | D | 128 | Sandersville | |
| Rep. Mark Newton | R | 127 | Augusta | |
| Rep. Martin Momtahan | R | 17 | Dallas | |
| Rep. Karlton Howard | D | 129 | Augusta | |
| Rep. Kasey Carpenter | R | 4 | Dalton | |
| Rep. Katie Dempsey | R | 13 | Rome | |
| Rep. Kim Schofield | D | 63 | Atlanta | |
| Rep. Kimberly Alexander | D | 66 | Hiram | |
| Rep. Kimberly New | R | 40 | Villa Rica | |
| Rep. L.C. Myles | D | 126 | Hephzibah | |
| Rep. Lauren McDonald | R | 26 | Cumming | |
| Rep. Lee Hawkins | R | 27 | Gainesville | |
| Rep. Jon Burns | R | 159 | Newington | |
| Rep. Jordan Ridley | R | 22 | Woodstock | |
| Rep. Joseph Gullett | R | 19 | Dallas | |
| Rep. Josh Bonner | R | 73 | Fayetteville | |
| Rep. Jutt Howard | R | 71 | Carrollton | |
| Rep. Karen Lupton | D | 83 | Chamblee | |
| Rep. Karen Mathiak | R | 82 | Griffin | |
| Rep. Karla Drenner | D | 85 | Avondale Estates | |
| Rep. Jasmine Clark | D | 108 | Lilburn | |
| Rep. Jason Ridley | R | 6 | Chatsworth | |
| Rep. Jesse Petrea | R | 166 | Savannah | |
| Rep. Joe Campbell | R | 171 | Camilla | |
| Rep. John Carson | R | 46 | Marietta | |
| Rep. John Corbett | R | 174 | Lake Park | |
| Rep. John LaHood | R | 175 | Valdosta | |
| Rep. Johnny Chastain | R | 7 | Blue Ridge | |
| Rep. Gary Richardson | R | 125 | Evans | |
| Rep. Gerald Greene | R | 154 | Cuthbert | |
| Rep. Ginny Ehrhart | R | 36 | Marietta | |
| Rep. Holt Persinger | R | 119 | Winder | |
| Rep. Houston Gaines | R | 120 | Athens | |
| Rep. Imani Barnes | D | 86 | Tucker | |
| Rep. Inga Willis | D | 55 | Atlanta | |
| Rep. Jaclyn Ford | R | 170 | Tifton | |
| Rep. James Burchett | R | 176 | Waycross | |
| Rep. Jan Jones | R | 47 | Milton | |
| Rep. Eddie Lumsden | R | 12 | Armuchee | |
| Rep. Edna Jackson | D | 165 | Savannah | |
| Rep. El-Mahdi Holly | D | 116 | Stockbridge | |
| Rep. Emory Dunahoo | R | 31 | Gillsville | |
| Rep. Eric Bell | D | 75 | Jonesboro | |
| Rep. Esther Panitch | D | 51 | Sandy Springs | |
| Rep. Floyd Griffin | D | 149 | Milledgeville | |
| Rep. Gabe Okoye | D | 102 | Lawrenceville | |
| Rep. Gabriel Sanchez | D | 42 | Smyrna | |
| Rep. Deborah Silcox | R | 53 | Sandy Springs | |
| Rep. Debra Bazemore | D | 69 | South Fulton | |
| Rep. Demetrius Douglas | D | 78 | Stockbridge | |
| Rep. Derrick Jackson | D | 68 | Tyrone | |
| Rep. Derrick McCollum | R | 30 | Chestnut Mountain | |
| Rep. Devan Seabaugh | R | 34 | Marietta | |
| Rep. Dewey McClain | D | 109 | Lawrenceville | |
| Rep. Don Parsons | R | 44 | Marietta | |
| Rep. Doreen Carter | D | 93 | Lithonia | |
| Rep. Darlene Taylor | R | 173 | Thomasville | |
| Rep. David Clark | R | 100 | Buford | |
| Rep. David Huddleston | R | 72 | Roopville | |
| Rep. David Jenkins | R | 136 | Grantville | |
| Rep. David Sampson | D | 153 | Albany | |
| Rep. David Wilkerson | D | 38 | Powder Springs | |
| Rep. Debbie Buckner | D | 137 | Junction City | |
| Rep. Chas Cannon | R | 172 | Moultrie | |
| Rep. Chris Erwin | R | 32 | Homer | |
| Rep. Chuck Efstration | R | 104 | Auburn | |
| Rep. Chuck Martin | R | 49 | Alpharetta | |
| Rep. Clint Crowe | R | 118 | Jackson | |
| Rep. Dale Washburn | R | 144 | Macon | |
| Rep. Danny Mathis | R | 133 | Cochran | |
| Rep. Dar’shun Kendrick | D | 95 | Lithonia | |
| Rep. Bryce Berry | D | 56 | Atlanta | |
| Rep. Buddy DeLoach | R | 167 | Townsend | |
| Rep. Butch Parrish | R | 158 | Swainsboro | |
| Rep. Carl Gilliard | D | 162 | Savannah | |
| Rep. Carmen Rice | R | 139 | Columbus | |
| Rep. Carolyn Hugley | D | 141 | Columbus | |
| Rep. Carter Barrett | R | 24 | Cumming | |
| Rep. Charlice Byrd | R | 20 | Woodstock | |
| Rep. Billy Mitchell | D | 88 | Stone Mountain | |
| Rep. Brad Thomas | R | 21 | Holly Springs | |
| Rep. Brent Cox | R | 28 | Dawsonville | |
| Rep. Brian Prince | D | 132 | Augusta | |
| Rep. Bruce Williamson | R | 112 | Monroe | |
| Rep. Beth Camp | R | 135 | Concord | |
| Rep. Bethany Ballard | R | 147 | Warner Robins | |
| Rep. Betsy Holland | D | 54 | Atlanta | |
| Rep. Bill Hitchens | R | 161 | Rincon | |
| Rep. Bill Werkheiser | R | 157 | Glennville | |
| Rep. Bill Yearta | R | 152 | Sylvester | |
| Rep. Al Williams | D | 168 | Midway | |
| Rep. Alan Powell | R | 33 | Hartwell | |
| Rep. Angela Moore | D | 91 | Stonecrest | |
| Rep. Angie O’Steen | R | 169 | Ambrose | |
| Rep. Anne Westbrook | D | 163 | Savannah | |
| Rep. Arlene Beckles | D | 96 | Norcross |
