Fund State Government Transparently, Equitably and Responsibly

The Priorities

Georgia should raise revenue and should budget that revenue equitably. The state maintains approximately $11 billion in undesignated reserves—funding that is available for investments in our state’s future. The current structure of Georgia’s tax system also causes those with the lowest incomes to pay a larger share of their earnings in state and local taxes than those with the highest incomes. In pursuit of greater budget and tax equity, GBPI analyzes state budget proposals (FY 2026 and AFY 2025) and prioritizes the following fiscal policies:

Responsibly spend down the state’s $11 billion undesignated surplus to implement long-term, strategic investments such as a child care trust fund.
Pass a state-level Earned Income Tax Credit (EITC) and Child Tax Credit (CTC), which would boost take-home pay and cut taxes for families with low- and middle-incomes.  
Increase the Child and Dependent Care Tax Credit to 100 percent of the federal level and make it fully refundable.   
Lift Georgia’s cigarette tax to the national average of $1.96 per pack (currently ranked 49/51 at $0.37) and establish parity in taxation on other tobacco products.
Georgia maintains the nation’s largest film tax credit program, which is estimated to reduce state revenue by more than $1 billion in FY 2025. We advocate for reforms to cap the total amount of film tax credits issued annually, to add greater transparency and guardrails to credits being transferred or sold, and to restrict credits claimed for hiring out-of-state workers.

GBPI also engages in research and advocacy on budget and tax policy at the federal level. We support the federal EITC and CTC and are in favor of enhancing these policies to provide greater support to Georgia families. As federal lawmakers consider the renewal of other tax measures passed under the Tax Cuts and Jobs Act (TCJA) of 2017 that are set to expire in 2025, GBPI encourages prioritizing fiscal responsibility and fairness for low– and middle-income households.

Bill Tracking

This page was updated on January 17, 2025. Legislative session began on January 13, 2025. Georgia did not have prefiles for the 2025 legislative session so bills will be added here as session continues.

Please check back soon for updates on the bills we are tracking.

House Bill 83

Lifts the excise tax on each pack of cigarettes from $0.37 to $0.57

House Bill 84

Lifts the excise tax on vaping products from $0.05 per milliliter to 15% of wholesale cost

House Bill 95

Creates a refundable state EITC, valued at 20% of the federal level

House Bill 96

Lifts the tobacco tax to the national average

House Bill 98

Enacts a refundable child tax credit, valued at 10% of the federal level

House Bill 99

Increases the state’s existing Child and Dependent Care Tax Credit to 100% of the federal level and makes it fully refundable

House Bill 111

Lowers the state’s flat income tax rate from 5.39% to 5.19% at an estimated cost of $748 million per year, with about 67% of overall tax savings going to those with incomes in the top 20% of Georgia earners.