During the 2025 legislative session, the Georgia General Assembly passed several notable tax related bills including further decreasing the income tax rate and extending the time period for taxpayers to protest and appeal the Department of Revenue’s assessments. Additionally, the legislature passed clean-up legislation to clarify procedural elements of the new Georgia Tax Court which will begin operations in 2026. Within 40 days (May 14, 2025), the Governor may sign or veto legislation that the legislature passed. If the Governor does not act, the bills become law.
The Georgia legislative session is two years. While the 2025 legislative session ended on April 4, 2025, bills that were introduced this session may still pass in the second year of the legislative session. A few of the tax bills to watch in 2026 are also described in our alert.
Read the full Legal Alert here.