All exemptions, credits, and deductions should be examined and weighed against each other and against the principles of tax reform. The grocery exemption, in particular, increases equity and should be weighed against other tax breaks with an equity lens. Eliminating the deduction for state income taxes offers an alternative worth considering. Download the PDF.
GBPI Responds to Gov. Kemp’s Budget Instructions to Keep State Spending Flat
Daniel Kanso, PhD
July 30, 2026
Over the past eight years (Fiscal Year 2020 to Fiscal Year 2027), Georgia’s per-person state
