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.
Georgia Revenue and Funding Primer for State Fiscal Year 2027
Daniel Kanso, PhD
June 30, 2026
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