{ "batch": "6646-georgia-state-creator-tax-deductions", "articles": [ { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_anchor", "category": "Business", "title": "[Unverified - being checked] O.C.G.A. 48-1-2(14): Georgia's Internal Revenue Code definition", "summary": "[Unverified - being checked] Act 375 (HB 1199, 2026) revises the definition of the terms 'Internal Revenue Code' and 'Internal Revenue Code of 1986' in Code Section 48-1-2 of the Official Code of Georgia Annotated.", "body": "Act 375 (HB 1199, 2026) revises the definition of the terms 'Internal Revenue Code' and 'Internal Revenue Code of 1986' in Code Section 48-1-2 of the Official Code of Georgia Annotated.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-1-2, relating to definitions, by revising paragraph (14) as”\n\nNote: Anchor record: the General Assembly's own site. Act 375 passed in the 2026 session.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/246598", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, is amended in Code Section 48-1-2, relating to definitions, by revising paragraph (14) as", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "O.C.G.A. 48-1-2(14)", "topic": "Georgia's Internal Revenue Code definition", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_conf", "category": "Business", "title": "[Unverified - being checked] O.C.G.A. 48-1-2(14): Georgia defines the Internal Revenue Code by reference to the federal Code", "summary": "[Unverified - being checked] Act 375 (HB 1199, 2026) revises the definition of 'Internal Revenue Code' and 'Internal Revenue Code of 1986' in 48-1-2(14), which ties Georgia taxation to the federal Code as amended by federal law enacted on or before a stated date, with listed exceptions.", "body": "Act 375 (HB 1199, 2026) revises the definition of 'Internal Revenue Code' and 'Internal Revenue Code of 1986' in 48-1-2(14), which ties Georgia taxation to the federal Code as amended by federal law enacted on or before a stated date, with listed exceptions.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“'Internal Revenue Code' or 'Internal Revenue Code of 1986' means for taxable years beginning on or after January 1,”\n\nNote: The years that follow in the PDF text read '2024 2025' and '2025 2026' (old text first, inserted text second). Enacted: taxable years beginning on or after January 1, 2025, and federal law enacted on or before January 1, 2026; Section 4(b) of the Act confirms Section 1 applies to taxable years beginning on or after January 1, 2025. 2024 and (the first) 2025 are repealed text and are NOT law.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/246598", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "'Internal Revenue Code' or 'Internal Revenue Code of 1986' means for taxable years beginning on or after January 1,", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "O.C.G.A. 48-1-2(14)", "topic": "Georgia defines the Internal Revenue Code by reference to the federal Code", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" }, "verification": { "status": "failed", "label": "Unverified - being checked", "reasons": [ "legal_fetch_over_cap", "deferred_state_uncorroborated:us-ga" ], "checked_utc": "20261021-123916Z" } }, { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_dec", "category": "Business", "title": "O.C.G.A. 48-1-2(14): Federal sections treated as not in effect for Georgia (includes 168(k))", "summary": "Act 375 (HB 1199, 2026) lists Section 168(k) among the federal Internal Revenue Code sections that Georgia treats as if not in effect, so Georgia does not follow federal bonus depreciation under 168(k).", "body": "Act 375 (HB 1199, 2026) lists Section 168(k) among the federal Internal Revenue Code sections that Georgia treats as if not in effect, so Georgia does not follow federal bonus depreciation under 168(k).\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“Section 168(e)(3)(E)(ix), Section 168(e)(8), Section 168(k), Section 168(m), Section 168(n), Section 174A, Section 179(d)(1)(B)(ii),”\n\nNote: The operative words 'shall be treated as if they were not in effect' end the same list (next record). Words inserted or deleted elsewhere in the list (179(f)/179(e), 224, 225) are not relied on and not quoted.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/246598", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "Section 168(e)(3)(E)(ix), Section 168(e)(8), Section 168(k), Section 168(m), Section 168(n), Section 174A, Section 179(d)(1)(B)(ii),", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "O.C.G.A. 48-1-2(14)", "topic": "Federal sections treated as not in effect for Georgia (includes 168(k))", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_notin", "category": "Business", "title": "O.C.G.A. 48-1-2(14): 'Shall be treated as if they were not in effect'", "summary": "Act 375 (HB 1199, 2026): the listed federal sections (the list ends with Section 1400N(o)) shall be treated as if they were not in effect for Georgia.", "body": "Act 375 (HB 1199, 2026): the listed federal sections (the list ends with Section 1400N(o)) shall be treated as if they were not in effect for Georgia.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“Section 1400N(k), and Section 1400N(o) of the Internal Revenue Code of 1986, as amended, shall be treated as if they were not in effect,”", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/246598", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "Section 1400N(k), and Section 1400N(o) of the Internal Revenue Code of 1986, as amended, shall be treated as if they were not in effect,", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "O.C.G.A. 48-1-2(14)", "topic": "'Shall be treated as if they were not in effect'", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_s179", "category": "Business", "title": "O.C.G.A. 48-1-2(14): Georgia's own Section 179(b)(2) limit", "summary": "Act 375 (HB 1199, 2026): for Georgia, the Section 179(b)(2) investment limitation is $800,000 for tax years beginning in 2010 through 2013 and $2 million for tax years beginning in 2014.", "body": "Act 375 (HB 1199, 2026): for Georgia, the Section 179(b)(2) investment limitation is $800,000 for tax years beginning in 2010 through 2013 and $2 million for tax years beginning in 2014.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“except that the limitations provided in Section 179(b)(2) shall be $800,000.00 for tax years beginning in 2010, shall be $800,000.00 for tax years beginning in 2011, shall be $800,000.00 for tax years beginning in 2012, shall be $800,000.00 for tax years beginning in 2013, and shall be $2 million for tax years beginning in 2014”\n\nNote: Quote covers the 179(b)(2) clause; the 179(b)(1) clause ($250,000 for 2010-2013, $500,000 for 2014) precedes it across a page break and is not quoted. The Act does not state a figure for 2025 or later in the text read.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/246598", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "except that the limitations provided in Section 179(b)(2) shall be $800,000.00 for tax years beginning in 2010, shall be $800,000.00 for tax years beginning in 2011, shall be $800,000.00 for tax years beginning in 2012, shall be $800,000.00 for tax years beginning in 2013, and shall be $2 million for tax years beginning in 2014", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "O.C.G.A. 48-1-2(14)", "topic": "Georgia's own Section 179(b)(2) limit", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_eff", "category": "Business", "title": "Act 375 (HB 1199, 2026): Applicability", "summary": "Act 375 (HB 1199, 2026): the Act is effective on approval by the Governor and applies to taxable years beginning on or after January 1, 2026, except Section 1, which applies to taxable years beginning on or after January 1, 2025.", "body": "Act 375 (HB 1199, 2026): the Act is effective on approval by the Governor and applies to taxable years beginning on or after January 1, 2026, except Section 1, which applies to taxable years beginning on or after January 1, 2025.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“(a) This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval and, except as otherwise provided in subsection (b) of this section, this Act shall be applicable to all taxable years beginning on or after January 1, 2026. (b) Section 1 of this Act shall be applicable to all taxable years beginning on or after January 1, 2025.”", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/246598", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "(a) This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval and, except as otherwise provided in subsection (b) of this section, this Act shall be applicable to all taxable years beginning on or after January 1, 2026. (b) Section 1 of this Act shall be applicable to all taxable years beginning on or after January 1, 2025.", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "Act 375 (HB 1199, 2026)", "topic": "Applicability", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } }, { "id": "learn_r6646_georgia_state_creator_tax_deductions_6646_georgia_state_creator_tax_deductions_rate", "category": "Business", "title": "O.C.G.A. 48-7-20(a.1): Rate applied to the net income after deductions", "summary": "Act 7 (HB 111, 2025) sets a flat individual rate of 5.19 percent for taxable years beginning on or after January 1, 2025, falling 0.10 percent per year toward 4.99 percent subject to delays. The old 5.39 percent figure shown first in the quote is repealed text.", "body": "Act 7 (HB 111, 2025) sets a flat individual rate of 5.19 percent for taxable years beginning on or after January 1, 2025, falling 0.10 percent per year toward 4.99 percent subject to delays. The old 5.39 percent figure shown first in the quote is repealed text.\n\nWhat Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov) actually says:\n\n“shall be 5.39 5.19 percent for taxable years beginning on or after January 1, 2024 2025; provided, however, that such rate shall be reduced by 0.10 percent annually beginning on January 1, 2025 2026, until the rate reaches 4.99 percent, provided”\n\nNote: Enacted text: 5.19 percent for taxable years beginning on or after January 1, 2025, reduced by 0.10 percent annually beginning on January 1, 2026 until 4.99 percent. In the Act's PDF text the repealed words come first and the inserted words second ('5.39 5.19', '2024 2025', '2025 2026'): 5.39, 2024 and 2025 (second pair) are the old text and are NOT law; 5.19, 2025 and 2026 are law. The Act's caption is 'reduce rate of tax'.", "source_type": "official", "source_link": "https://www.legis.ga.gov/api/legislation/document/20252026/236780", "last_verified": "2026-10-18", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Georgia General Assembly (Act of the General Assembly, www.legis.ga.gov)", "evidence_quote": "shall be 5.39 5.19 percent for taxable years beginning on or after January 1, 2024 2025; provided, however, that such rate shall be reduced by 0.10 percent annually beginning on January 1, 2025 2026, until the rate reaches 4.99 percent, provided", "volatility": "high", "from_batch": "6646-georgia-state-creator-tax-deductions", "subject": "O.C.G.A. 48-7-20(a.1)", "topic": "Rate applied to the net income after deductions", "applies_to_country": "US", "applies_to_scope": "GA", "tags": { "lane": "any", "stage": "setting_up", "region": [ "us-ga" ], "platform": "any", "topic": [ "unclassified" ], "explicitness": "any" } } ] }