ATLANTA, Ga. (WALB) - Ahead of Georgia’s nationally watched 2026 midterm elections, a Senate special committee led by two GOP candidates for higher office is recommending a comprehensive overhaul of the state’s income tax code.

The recommendations, issued less than a week before lawmakers return to Atlanta for the second year of their legislative session, call for “making the first $50,000 for individuals and $100,000 for joint filers completely tax-free beginning in 2027.

“We also recommend reducing the state income tax rate for all other families and businesses,” said the report from the special Senate committee on the elimination of Georgia’s income tax.

“These proposals completely eliminate the state income tax on 2/3 of all working Georgians while drastically reducing the tax burden on everyone else.”

The committee was formed last year by Lt. Gov. Burt Jones, who is running to succeed outgoing Gov. Brian Kemp this year. The committee is chaired by state Sen. Blake Tillery, R-Vidalia, who is running for lieutenant governor.

“I am committed to lead the effort to eliminate the personal income tax for all hardworking Georgians and will evaluate any proposal that will deliver needed relief for Georgians without unintended consequences,” Jones said Wednesday morning. “I look forward to building on the committee’s valuable findings and commit to work with all members of the General Assembly on crafting a solution that responsibly delivers on my promise to let workers keep more of what they earn.”

The committee has spent months weighing how to replace roughly $20 billion a year generated by Georgia’s income tax — more than half the state’s general fund.

MORE COVERAGE:

• Senate Committee meets for the first time to discuss eliminating Georgia’s income tax
• Georgia lawmakers near draft proposal on eliminating state income tax
• Senator: It’s not a matter if Georgia will eliminate state income tax, it’s how
• Lieutenant governor wants to eliminate Georgia income tax

Besides Tillery, Sen. Steve Gooch, R-Dahlonega, is running for lieutenant governor, as is state Sen. Greg Dolezal, R-Cumming. Former state Sen. John Kennedy, R-Macon, was an original committee member before his resignation to run for lieutenant governor.

The other committee members are Sens. Jason Anavitarte, R-Dallas; Ed Harbison, R-Columbus; Chuck Hufstetler, R-Rome; Nan Orrock, D-Atlanta; Michael “Doc” Rhett, D-Marietta; Larry Walker III, R-Perry; and Sam Watson, R-Moultrie.

Georgia currently has the seventh-lowest tax burden in the country, with residents paying an average of $3,009 a year in state and local taxes, according to the Tax Foundation. That includes $1,102 in sales taxes and $1,433 in income taxes.

Replacing the income tax would require a dramatic shift. An analysis by the Georgia Budget and Policy Institute found the state would need to impose a 12% state sales tax — tripling the current 4% rate — to generate the same amount of revenue. Combined with local taxes, the statewide average sales tax would rise to 15.4%.

Late Wednesday morning, the institute said the committee’s recommendations, if enacted, would increase Georgia’s sales tax and raise the cost of living.

“While most Georgians would see an average net tax increase of about $1,000 per year if the state shifts to a sales tax-based revenue system, those in the top 1% (earning more than $835,000 per year) would see average tax cuts of about $60,000 per year,” the institute said.

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