Georgia Code
Article 2 - Imposition, Rate, Computation, Exemptions, and Credits
§ 48-7-27. [Effective Until January 1, 2024. See note.] Computation of Taxable Net Income

(5.1) (A) Up to $17,500.00 of income received by an individual who is less than 62 years of age paid to such individual as retirement benefits from military service in the armed forces of the United States or the reserve components thereof and an additional amount of up to $17,500.00 of such income, provided that he or she has Georgia earned income otherwise included in his or her Georgia taxable net income in an amount that exceeds $17,500.00.
(11.1) For taxable years beginning on or after January 1, 2020:
(11.2) For taxable years beginning on or after January 1, 2019, and ending on or before December 31, 2023, income received as payments from a federal disaster relief or assistance grant program administered by this state or its instrumentalities or the United States Department of Agriculture, if such federal grant program was established specifically to address agricultural losses suffered due to Hurricane Michael which was a weather event declared to be a major disaster in this state by the President of the United States during the 2018 calendar year, to the extent such income is included in federal adjusted gross income or federal taxable income;
(12.1) (A) Disability income from the United States Department of Veterans Affairs received by a disabled veteran who is a citizen and resident of Georgia.
(12.2) Payments received by a firefighter pursuant to paragraph (2) of subsection (b) of Code Section 25-3-23, to any extent such amounts are included in the taxpayer’s federal adjusted gross income and are not otherwise exempt under any other provision of this Code section;
(12.3) An amount equal to 100 percent of any premium paid by the individual taxpayer during the taxable year for coverage pursuant to paragraph (2) of subsection (b) of Code Section 25-3-23, to any extent such deduction has not been included in the taxpayer’s federal adjusted gross income and such amount is not otherwise deductible under any other provision of this Code section;
(12.4) (A) An amount equal to 100 percent of the payments made to and received by a disabled first responder pursuant to Code Section 45-9-85, provided that and to the extent such amounts are included in the taxpayer’s federal adjusted gross income and are not otherwise exempt from the tax imposed by this article under any other provision of law.
(13.1) An amount equal to 100 percent of the premium paid by the taxpayer during the taxable year for high deductible health plans as defined by Section 223 of the Internal Revenue Code to the extent the deduction has not been included in federal adjusted gross income, as defined under the Internal Revenue Code of 1986, and the expenses have not been provided from a health reimbursement arrangement and have not been included in itemized nonbusiness deductions;
(10.1) (A) The amount of any qualified withdrawals from an ABLE account established pursuant to a Georgia ABLE program or any Qualified ABLE Program, as such programs are defined under Chapter 9 of Title 30, shall not be subject to state income tax under this chapter.
(B) In the case of a married couple filing jointly, each spouse who is otherwise qualified for an exclusion allowed by this paragraph shall be individually entitled to exclude retirement income received by that spouse up to the exclusion amount.
(C) The exclusions provided for in this paragraph shall not apply to or affect and shall be in addition to those adjustments to net income provided for under any other paragraph of this subsection;
(B) As used in this paragraph, the term “disabled veteran” means any wartime veteran who was discharged under honorable conditions and who has been adjudicated by the United States Department of Veterans Affairs as being at least 90 percent totally and permanently disabled and entitled to receive service connected benefits and any veteran who is receiving or who is entitled to receive a statutory award from the United States Department of Veterans Affairs for:
(B) As used in this paragraph, the term “disabled first responder” means a law enforcement officer, fireman, publicly employed emergency medical technician, or a surviving spouse of such an individual, receiving payments pursuant to Code Section 45-9-85 due to total permanent disability, partial permanent disability, organic brain damage, or death occurring in the line of duty.
(B) For withdrawals other than qualified withdrawals from such an ABLE account, the proportion of earnings in the account balance at the time of the withdrawal shall be applied to the total funds withdrawn to determine the earnings portion to be included in the designated beneficiary’s taxable net income in the year of withdrawal.
History. Code 1933, § 92-3107, enacted by Ga. L. 1971, p. 605, § 4; Ga. L. 1975, p. 843, § 1; Ga. L. 1978, p. 1456, § 1; Ga. L. 1979, p. 888, § 2; Code 1933, § 91A-3607, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 67; Ga. L. 1979, p. 888, § 4; Ga. L. 1980, p. 10, §§ 17, 18; Ga. L. 1981, p. 1857, §§ 35, 36; Ga. L. 1981, p. 1903, §§ 3, 4; Ga. L. 1982, p. 3, § 48; Ga. L. 1984, p. 1644, § 2; Ga. L. 1986, p. 749, § 1; Ga. L. 1986, p. 1480, § 1; Ga. L. 1987, p. 191, § 2; Ga. L. 1988, p. 475, § 2; Ga. L. 1989, p. 1112, §§ 1-3; Ga. L. 1989, Ex. Sess., p. 5, § 1; Ga. L. 1990, p. 1369, § 1; Ga. L. 1992, p. 1296, § 1; Ga. L. 1992, p. 2977, § 1; Ga. L. 1994, p. 381, § 2; Ga. L. 1998, p. 1, § 2; Ga. L. 1998, p. 1515, § 1; Ga. L. 1998, p. 1516, § 1; Ga. L. 1999, p. 13, § 2; Ga. L. 2000, p. 408, § 1; Ga. L. 2001, p. 76, §§ 2, 3; Ga. L. 2002, p. 372, §§ 2, 3; Ga. L. 2002, p. 1149, § 1; Ga. L. 2003, p. 637, § 1; Ga. L. 2003, p. 665, §§ 4, 5; Ga. L. 2004, p. 102, § 1; Ga. L. 2005, p. 18, § 1/HB 263; Ga. L. 2005, p. 30, § 1/HB 191; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2005, p. 157, § 2/HB 282; Ga. L. 2005, p. 159, §§ 13, 14/HB 488; Ga. L. 2005, p. 529, § 1/HB 556; Ga. L. 2006, p. 526, § 1/HB 1160; Ga. L. 2007, p. 112, § 2/HB 225; Ga. L. 2007, p. 271, §§ 3, 4/SB 184; Ga. L. 2008, p. 159, §§ 7, 8/HB 1014; Ga. L. 2008, p. 292, § 4/HB 977; Ga. L. 2008, p. 324, § 48/SB 455; Ga. L. 2008, p. 898, §§ 6, 7/HB 1151; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2009, p. 652, § 4/HB 410; Ga. L. 2009, p. 796, § 2/HB 379; Ga. L. 2010, p. 9, § 4-1/HB 1055; Ga. L. 2012, p. 108, § 1/HB 808; Ga. L. 2012, p. 257, § 2-2/HB 386; Ga. L. 2013, p. 141, § 48/HB 79; Ga. L. 2014, p. 83, § 2-1/SB 391; Ga. L. 2016, p. 588, § 2/HB 768; Ga. L. 2016, p. 805, § 1/HB 802; Ga. L. 2017, p. 336, § 5/HB 146; Ga. L. 2018, p. 8, §§ 1-7, 1-8/HB 918; Ga. L. 2018, p. 308, § 1/HB 749; Ga. L. 2018, p. 319, § 2/HB 849; Ga. L. 2019, p. 195, § 3/HB 287; Ga. L. 2019, p. 455, § 1/HB 266; Ga. L. 2019, p. 908, § 4/SB 138; Ga. L. 2020, p. 903, § 1-1/HB 105; Ga. L. 2021, p. 4, § 2/HB 593; Ga. L. 2021, p. 277, § 4/HB 149; Ga. L. 2022, p. 94, § 1/HB 1064; Ga. L. 2022, p. 188, § 3/HB 275.
Delayed effective date.
Code Section 48-7-27 is set out twice in this Code. This version is effective until January 1, 2024. For version effective January 1, 2024, see the following version.
The 2019 amendments.
The first 2019 amendment, effective July 1, 2019, deleted former subparagraph (a)(13.2), which read: “(A) An amount equal to $1,000.00 for any physician who served as the community based faculty physician for a medical core clerkship provided by community based faculty.
“(B) An amount equal to $1,000.00 for any physician who served as the community based faculty physician for a physician assistant core clerkship provided by community based faculty.
“(C) An amount equal to $1,000.00 for any physician who served as the community based faculty physician for a nurse practitioner core clerkship provided by community based faculty.
“(D) As used in this paragraph, the term:
“(i) ‘Community based faculty physician’ means a noncompensated physician who provides a minimum of three and a maximum of ten clerkships within a calendar year.
“(ii) ‘Medical core clerkship,’ ‘physician assistant core clerkship,’ or ‘nurse practitioner core clerkship’ means a clerkship for a student who is enrolled in a Georgia medical school, a Georgia physician assistant school, or a Georgia nurse practitioner school and who completes a minimum of 160 hours of community based instruction in family medicine, internal medicine, pediatrics, obstetrics and gynecology, emergency medicine, psychiatry, or general surgery under the guidance of a community based faculty physician.
“(E) The state-wide Area Health Education Centers Program Office at Georgia Regents University shall administer the program and certify rotations for the department.
“(F) This paragraph shall apply to all taxable years beginning on or after January 1, 2014;”. See Editor’s notes for applicability. The second 2019 amendment, effective May 2, 2019, substituted “2020” for “2016” in paragraph (a)(11.1); substituted “$4,000.00” for “$2,000.00” in subparagraphs (a)(11.1)(A) and (a)(11.1)(B); and substituted “$8,000.00” for “$4,000.00” in subparagraph (a)(11.1)(C). See Editor’s notes for applicability. The third 2019 amendment, effective July 1, 2019, added paragraph (a)(12.4). See Editor’s notes for applicability.
The 2020 amendment, effective August 5, 2020, added paragraph (a)(11.2).
The 2021 amendments.
The first 2021 amendment, effective July 1, 2021, in subsection (a), substituted “such taxpayer’s federal taxable income” for “federal taxable income if the taxpayer used itemized nonbusiness deductions in computing federal taxable income” in paragraph (a)(1), substituted “$5,400.00” for “$4,600.00” in subparagraph (a)(1)(A), substituted “$3,550.00” for “$3,000.00” in subparagraph (a)(1)(B), and substituted “$7,100.00” for “$6,000.00” in subparagraph (a)(1)(C). See Editor’s notes for applicability. The second 2021 amendment, effective May 4, 2021, added paragraph (b)(16) and added the last sentence of paragraph (d)(2). See Editor’s notes for applicability.
The 2022 amendments.
The first 2022 amendment, effective July 1, 2022, added paragraph (a)(5.1). See Editor’s notes for applicability. The second 2022 amendment, effective July 1, 2022, substituted “$25,000.00” for “$10,000.00” in subparagraph (a)(13)(A). See Editor’s notes for applicability.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2005, “and” was deleted at the end of paragraph (a)(13), “; and” was substituted for the period at the end of paragraph (a)(14), and paragraph (a)(14), as enacted by Ga. L. 2005, p. 157, § 2, was redesignated as paragraph (a)(15).
Pursuant to Code Section 28-9-5, in 2010, “to” was inserted between “subject” and “an” in subparagraph (a)(5)(A).
Pursuant to Code Section 28-9-5, in 2018, paragraph (b)(14), as added by Ga. L. 2018, p. 319, § 2/HB 849, was redesignated as paragraph (b)(15).
Editor’s notes.
Ga. L. 1984, p. 1644, § 4, not codified by the General Assembly, provided that the Act would apply to taxable years beginning on or after January 1, 1985.
Ga. L. 1986, p. 749, § 2, not codified by the General Assembly, provided: “This Act shall become effective upon its approval by the Governor [approved April 3, 1986] or upon its becoming law without his approval and shall apply to tax years beginning on or after January 1, 1986”.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by that Act.
Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, also provided that provisions of the federal Tax Reform Act of 1986 and of the Internal Revenue Code of 1986 which as of January 1, 1987, were not yet effective become effective for purposes of Georgia taxation on the same dates as they become effective for federal purposes.
Ga. L. 1988, p. 475, § 3, not codified by the General Assembly, provided that the Act applies to taxable years beginning on or after January 1, 1988.
Ga. L. 1988, p. 475, § 3, not codified by the General Assembly, also provided that provisions of the Internal Revenue Code of 1986 which were as of January 1, 1988, enacted into law but not yet effective shall become effective for purposes of Georgia taxation on the same dates upon which they become effective for federal tax purposes.
Ga. L. 1989, p. 1112, § 4, not codified by the General Assembly, provides that the Act shall be effective for tax years beginning on or after January 1, 1989.
Ga. L. 1989, Ex. Sess., p. 5, § 2, not codified by the General Assembly, provided: “(a) This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval and shall apply to taxable years beginning on or after January 1, 1989.
“(b) Tax, penalty, and interest liabilities for taxable years beginning prior to January 1, 1989, shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Code Section 48-7-27 of the Official Code of Georgia Annotated as it existed immediately prior to the effective date of this Act.” The Act was approved by the Governor September 20, 1989.
Ga. L. 1990, p. 1369, § 2, not codified by the General Assembly, provides that the Act shall be applicable to all taxable years beginning on or after January 1, 1990.
Ga. L. 1998, p. 1, § 4, not codified by the General Assembly, makes subsection (a) of this Code section applicable to all taxable years beginning on or after January 1, 1998.
Ga. L. 1998, p. 1515, § 2, not codified by the General Assembly, makes subsection (a) of this Code section applicable to all taxable years beginning on or after January 1, 1998.
Ga. L. 1999, p. 13, § 4, not codified by the General Assembly, makes subsection (b) of this Code section applicable to all taxable years beginning on or after January 1, 2000.
Ga. L. 2000, p. 408, § 2, not codified by the General Assembly, makes subsection (a) applicable to all taxable years beginning on or after January 1, 2000.
Ga. L. 2002, p. 372, § 15(b), not codified by the General Assembly, provides that §§ 1-4, 6, and 8-14 of this Act shall be applicable to all taxable years beginning on or after January 1, 2002.
Ga. L. 2003, p. 637, § 2, not codified by the General Assembly, provides that this Act “shall be applicable to all taxable years beginning on or after January 1, 2003.”
Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2003.’ ”
Ga. L. 2003, p. 665, § 47(b), not codified by the General Assembly, provides that this Act shall be applicable to all taxable years beginning on or after January 1, 2003.
Ga. L. 2004, p. 102, § 2, not codified by the General Assembly, provides that this Act shall be applicable to all taxable years beginning on or after January 1, 2005.
Ga. L. 2005, p. 18, § 2/HB 263, not codified by the General Assembly, provides that the Act shall be applicable to all taxable years beginning on or after January 1, 2004.
Ga. L. 2005, p. 30, § 7(a)/HB 191, not codified by the General Assembly, provides that the 2005 amendment to paragraph (b)(11) shall be applicable to all taxable years beginning on or after January 1, 2006.
Ga. L. 2005, p. 157, § 4/HB 282, not codified by the General Assembly, provides that the Act shall be applicable to all taxable years beginning on or after January 1, 2005.
Ga. L. 2005, p. 159, § 1/HB 488, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State and Local Tax Revision Act of 2005.’ ”
Ga. L. 2005, p. 159, § 27(c)/HB 488, not codified by the General Assembly, provides that the 2005 amendment to paragraph (b)(2) shall be applicable to all taxable years beginning on or after January 1, 2005.
Ga. L. 2005, p. 159, § 27(h)/HB 488, not codified by the General Assembly, provides that the 2005 amendment to paragraph (b)(6) shall be applicable to all taxable years beginning on or after January 1, 2004.
Ga. L. 2006, p. 526, § 2/HB 1160, not codified by the General Assembly, provides that this Act shall be applicable to all taxable years beginning on or after January 1, 2006.
Ga. L. 2007, p. 271, § 7(b)/SB 184, not codified by the General Assembly, provides that the amendment to paragraph (a)(12) shall be applicable to all taxable years beginning on or after January 1, 2008.
Ga. L. 2008, p. 159, § 10/HB 1014, not codified by the General Assembly, provides that the 2008 amendment to paragraph (b)(10) shall be applicable to all taxable years beginning on or after January 1, 2008.
Ga. L. 2008, p. 292, § 6(a)/HB 977, not codified by the General Assembly, provides, in part, that the 2008 amendment shall be applicable to all taxable years beginning on or after January 1, 2009.
Ga. L. 2008, p. 898, § 13/HB 1151, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2008.
Ga. L. 2009, p. 652, § 6(a)/HB 410, not codified by the General Assembly, provides, in part, that the amendment to this Code section shall be applicable to all taxable years beginning on or after January 1, 2009.
Ga. L. 2009, p. 796, § 4/HB 379, not codified by the General Assembly, provides, in part, that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2010.
Ga. L. 2012, p. 108, § 2/HB 808, not codified by the General Assembly, provides, in part, that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2013.
Ga. L. 2012, p. 257, § 7(e)/HB 386, not codified by the General Assembly, provides, in part, that the amendment by that Act shall be applicable to all taxable years beginning on or after January 1, 2013.
Ga. L. 2012, p. 257, § 7-1(h)/HB 386, not codified by the General Assembly, provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of general law as it existed immediately prior to the effective date of the relevant portion of this Act.”
Ga. L. 2012, p. 257, § 7-1(i)/HB 386, not codified by the General Assembly, provides: “This Act shall not abate any prosecution, punishment, penalty, administrative proceedings or remedies, or civil action related to any violation of law committed prior to the effective date of the relevant portion of this Act.”
Ga. L. 2012, p. 257, § 7-2/HB 386, not codified by the General Assembly, provides for severability.
Ga. L. 2016, p. 805, § 2/HB 802, not codified by the General Assembly, provides that this Act shall apply to all taxable years beginning on and after January 1, 2016.
Ga. L. 2018, p. 8, § 3-1(a)/HB 918, not codified by the General Assembly, provides, in part, that this Act “shall be applicable to all taxable years beginning on or after January 1, 2017.”
Ga. L. 2018, p. 8, § 3-1(d)/HB 918, not codified by the General Assembly, provides, in part, that this Act “shall become effective upon the approval of this Act by the Governor or upon this Act becoming law without such approval and shall be applicable to all taxable years beginning on or after January 1, 2018. Section 1-7 of this Act shall expire by operation of law on the last moment of December 31, 2025, and revert to the language of paragraph (1) of subsection (a) of Code Section 48-7-27 as it existed on the day immediately preceding the effective date of this Act.” This Act was signed by the Governor on March 2, 2018.
Ga. L. 2018, p. 308, § 2/HB 749, not codified by the General Assembly, provides: “This Act shall become effective on July 1, 2018, and shall be applicable to all taxable years beginning on or after January 1, 2018.”
Ga. L. 2019, p. 195, § 1/HB 287, not codified by the General Assembly, provides that: “The General Assembly finds that:
“(1) Georgia’s primary care shortages are well documented, and it is imperative that the training of medical students, physician assistant students, and advanced practice registered nurse students be secured in this state as these are three key disciplines of the core primary care work force. Georgia invests heavily in the educational programs required to train and produce these students, and the Preceptor Tax Incentive Program is designed to alleviate some of the struggles faced by such programs as they seek to secure sufficient community based training sites for the education of their students; and
“(2) Off shore and out of state medical schools are using Georgia community based clinical faculty and paying them approximately $1,500.00 per rotation. Accordingly, a powerful incentive is required to ensure that Georgia’s volunteer community based faculty preceptors are retained to provide training for medical students, physician assistant students, and advanced practice registered nurse students matriculating in Georgia based educational programs.”
Ga. L. 2019, p. 195, § 2/HB 287, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘Preceptor Tax Incentive Program’ or ‘PTIP.’ ”
Ga. L. 2019, p. 195, § 5/HB 287, not codified by the General Assembly, provides that this Act “shall be applicable to all taxable years beginning on or after January 1, 2019, and ending on or before December 31, 2023.”
Ga. L. 2019, p. 455, § 2/HB 266, not codified by the General Assembly, provides that this Act “shall apply to all taxable years beginning on and after January 1, 2020.”
Ga. L. 2019, p. 908, § 5/SB 138, not codified by the General Assembly, provides, in part, that Section 4 of this Act shall apply to taxable years beginning on or after January 1, 2019.
Ga. L. 2021, p. 4, § 1/HB 593, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Tax Relief Act of 2021.’ ”
Ga. L. 2021, p. 4, § 3/HB 593, not codified by the General Assembly, provides, in part, that this Act “shall be applicable to all taxable years beginning on or after January 1, 2022.”
Ga. L. 2021, p. 277, § 7/HB 149, not codified by the General Assembly, provides, in part, that: “This Act shall be applicable to all taxable years beginning on or after January 1, 2022.”
Ga. L. 2022, p. 94, § 2/HB 1064, not codified by the General Assembly, makes paragraph (a)(5.1) applicable to all taxable years beginning on or after January 1, 2022.
Ga. L. 2022, p. 188, § 1/HB 275, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Giving the Gift of Life Act.’”
Ga. L. 2022, p. 188, § 4/HB 275, not codified by the General Assembly, makes subparagraph (a)(13)(A) of this Code section applicable to taxable years beginning on or after July 1, 2022.
Administrative rules and regulations.
Net taxable income individual, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Chapter 560-7-4.
Law reviews.
For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).
For article, “Issues and Opportunities Under Georgia’s Updated Income Tax Provisions,” see 25 Ga. St. B. J. 144 (1989).
For review of 1998 legislation relating to revenue and taxation, see 15 Georgia St. U.L. Rev. 217 (1998).
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011).
For article on the 2012 amendment of this Code section, see 29 Georgia St. U.L. Rev. 112 (2012).
For article on the 2016 amendment of this Code section, see 33 Georgia St. U.L. Rev. 193 (2016).
For article with annual survey on state and local taxation, see 73 Mercer L. Rev. 231 (2021).
For note on 1990 amendment to this Code section, see 7 Georgia St. U.L. Rev. 363 (1990).
For note on 1992 amendment to this Code section, see 9 Georgia St. U.L. Rev. 338 (1992).
For note on the 2001 amendment to this Code section, see 18 Georgia St. U.L. Rev. 84 (2001).
For note on the 2003 amendment to this Code section, see 20 Georgia St. U.L. Rev. 233 (2003).

Structure Georgia Code