Georgia take-home pay

Georgia operates a flat individual income tax under HB 1437 (2022). The personal exemption was eliminated by HB 1437 effective TY2024; the per-dependent exemption was preserved and increased to $4,000 per HB 1021 (signed April 18, 2024, effective TY2024+). HB 111 (April 15, 2025) reduced the flat rate from 5.39% to 5.19% retroactive to January 1, 2025 and established a multi-year phase-down trajectory (5.09% TY2026 → 4.99% eventual floor) contingent on revenue triggers evaluated annually by the Office of Planning and Budget by December 1. **TY2026 trigger NOT met** per the Senate Special Committee on Eliminating Georgia's Income Tax (December 2025); the rate remains 5.19% for TY2026. The TY2025 → TY2026 rate-flat regression test in `state.test.ts` locks in this evidence — if a future PR changes the TY2026 rate without updating that test, the test fails as a tripwire. **Per HB 1021**, GA's dependent exemption applies to dependents claimed on the federal return as well as unborn children with a detectable human heartbeat per Georgia Code §48-7-26 (effective TY2022 onward; encoded amount remains $4,000 regardless of dependent type). **Out of scope**: $4,000 base retirement income exclusion plus age-tiered exclusions ($35,000 for filers 62-64; $65,000 for filers 65+); GA Child Tax Credit (HB 136 of 2025; child and dependent care credit, 50% of federal credit); GA Earned Income Tax Credit. These are not modeled for the working-age target audience.