SB476 would reduce Georgia's personal income tax by exempting the first $50,000 of income for single filers and the first $100,000 for married couples filing jointly. Income above those amounts would be taxed at 4.99 percent. The bill also reduces or eliminates a series of tax credits, including various corporate and industry-specific tax breaks.

The Georgia State Senate passed SB476 on February 12, 2026 by a vote of 32 to 18. We have assigned pluses to the ayes because cutting the income tax is a crucial first step toward restoring economic liberty and limiting government overreach. The income tax is an immoral, anti-constitutional form of government-imposed theft that seizes wages rightfully earned by individuals. This manifestly socialist wealth-redistribution scheme funds "nanny-state" policies that only breed more debt, dependency, and poverty. Georgians must continue to reject tyrannical big government by upholding the Bill of Rights and the 14th Amendment, which declare that no state shall deprive any person of "liberty, or property" and guarantee "equal protection of the laws."