Georgia · 2025-2026 Regular Session · Bill
SB 2: State Income Tax; exclude tips from taxation
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 2 is a bill introduced in the Georgia Senate on January 13, 2025. According to its official title, it concerns: State Income Tax; exclude tips from taxation. Primary sponsor: Greg Dolezal (Republican), Brandon Beach, Randy Robertson (Republican), Steve Gooch (Republican), Jason Anavitarte (Republican), John F. Kennedy, John Albers (Republican), Carden Summers (Republican), Mike Hodges (Republican), Chuck Payne (Republican), Drew Echols (Republican), Sam Watson (Republican), Max Burns (Republican), Tim Bearden (Republican), Brian Strickland (Republican), Lee Anderson (Republican), Clint Dixon (Republican), Shawn Still (Republican), Bo Hatchett (Republican), Marty Harbin (Republican), Colton Moore. Most recent recorded action (January 12, 2026): Senate Recommitted.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, exemptions, and credits for state income tax, so as to exclude tips from taxation; to provide for reporting by employers; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Sponsors
Sponsors by party (alphabetical): Republican 18
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Greg Dolezal | Primary sponsor | Republican | Senate | 27 |
| Brandon Beach | Primary sponsor | Not applicable (committee) | — | — |
| Randy Robertson | Primary sponsor | Republican | Senate | 29 |
| Steve Gooch | Primary sponsor | Republican | Senate | 51 |
| Jason Anavitarte | Primary sponsor | Republican | Senate | 31 |
| John F. Kennedy | Primary sponsor | Not applicable (committee) | — | — |
| John Albers | Primary sponsor | Republican | Senate | 56 |
| Carden Summers | Primary sponsor | Republican | Senate | 13 |
| Mike Hodges | Primary sponsor | Republican | Senate | 3 |
| Chuck Payne | Primary sponsor | Republican | Senate | 54 |
| Drew Echols | Primary sponsor | Republican | Senate | 49 |
| Sam Watson | Primary sponsor | Republican | Senate | 11 |
| Max Burns | Primary sponsor | Republican | Senate | 23 |
| Tim Bearden | Primary sponsor | Republican | Senate | 30 |
| Brian Strickland | Primary sponsor | Republican | Senate | 42 |
| Lee Anderson | Primary sponsor | Republican | Senate | 24 |
| Clint Dixon | Primary sponsor | Republican | Senate | 45 |
| Shawn Still | Primary sponsor | Republican | Senate | 48 |
| Bo Hatchett | Primary sponsor | Republican | Senate | 50 |
| Marty Harbin | Primary sponsor | Republican | Senate | 16 |
| Colton Moore | Primary sponsor | Not applicable (committee) | — | — |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Senate Recommitted
- Senate Read Second Time
- Senate Committee Favorably Reported
- Senate Read and Referred
- Senate Hopper