Institute on Taxation and Economic Policy (ITEP)

Georgia

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Tax Payments by Undocumented Immigrants

• By ITEP Staff

Undocumented immigrants paid $96.7 billion in federal, state, and local taxes in 2022. Providing access to work authorization for undocumented immigrants would increase their tax contributions both because their wages would rise and because their rates of tax compliance would increase.

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Five Tax Takeaways from 2024 State Legislative Sessions 

• By Aidan Davis

Major tax cuts were largely rejected this year, but states continue to chip away at income taxes. And while property tax cuts were a hot topic across the country, many states failed to deliver effective solutions to affordability issues.

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Improving Refundable Tax Credits by Making Them Immigrant-Inclusive

• By Emma Sifre, Marco Guzman

Undocumented immigrants who work and pay taxes but don't have a valid Social Security number for either themselves or their children are excluded from federal EITC and CTC benefits. Fortunately, several states have stepped in to ensure undocumented immigrants are not left behind by the gaps in the federal EITC and CTC. State lawmakers should continue to ensure that immigrants who are otherwise eligible for these tax credits receive them.

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States Should Enact, Expand Mansion Taxes to Advance Fairness and Shared Prosperity

• By Carl Davis, Erika Frankel

The report was produced in partnership with the Center on Budget and Policy Priorities and co-authored by CBPP’s Deputy Director of State Policy Research Samantha Waxman.[1] Click here to use our State Mansion Tax Estimator A historically large share of the nation’s wealth is concentrated in the hands of a few, a reality glaring in […]

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Fairness Matters: A Chart Book on Who Pays State and Local Taxes

• By ITEP Staff

State and local tax codes can do a lot to reduce inequality. But they add to the nation’s growing income inequality problem when they capture a greater share of income from low- or moderate-income taxpayers. These regressive tax codes also result in higher tax rates on communities of color, further worsening racial income and wealth divides.

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State Rundown 4/3: Some States Buck the Trend on Foolish Tax Policy

• By ITEP Staff

This week tax cuts were debated across the upper Midwest...

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State Rundown 3/20: Investments Over Cuts

• By ITEP Staff

Over the past week Utah continued its slow march toward a more inequitable tax code...

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State Rundown 2/28: States Keep Busy While Washington Stalls

• By ITEP Staff

State legislative sessions are in full swing with New Jersey and Oklahoma both particularly active this week...

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State Rundown 2/22: Some Top-Heavy Tax Cut Proposals are Getting the Chop

• By ITEP Staff

With many state legislatures now in full swing with activity heating up, some tax cut proposals have lost steam...

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State Rundown 2/14: Our Love Language is Taxes

• By ITEP Staff

As many of you may know, we love taxes, along with the many great things they provide for our communities...

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State Rundown 2/1: Black History Month Begins as Tax Debates Heat Up Nationwide

• By ITEP Staff

This week the showdown between the Kansas legislature and governor continued as Gov. Kelly vetoed the legislature’s latest attempt to pass a flat personal income tax. Elsewhere, the focus is on doing more for working families through proposals to expand refundable credits in Maryland and adding a millionaire tax bracket in Rhode Island. Meanwhile, there’s […]

State Tax Watch 2024

• By ITEP Staff

Updated July 15, 2024 In 2024, state lawmakers have a choice: advance tax policy that improves equity and helps communities thrive, or push tax policies that disproportionately benefit the wealthy, drain funding for critical public services, and make it harder for low-income and working families to get ahead. Despite worsening state fiscal conditions, we expect […]

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State Rundown 1/11: Sounding the Alarm on Regressive State & Local Tax Codes

• By ITEP Staff

States got a wake-up call this week as ITEP released the latest edition of our flagship Who Pays? report...

Georgia: Who Pays? 7th Edition

• By ITEP Staff

Georgia Download PDF All figures and charts show 2024 tax law in Georgia, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.8 percent) state and local tax revenue collected in Georgia. These figures depict Georgia’s personal income tax rate at its 2024 level […]

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State Rundown 12/14: Tax Policy Debates Ramp Up for 2024

• By ITEP Staff

Even as revenue collections slow in many states, some are starting the push for 2024 tax cuts early. For instance, policymakers in Georgia and Utah are already making the case for deeper income tax cuts. Meanwhile, Arizona lawmakers are now facing a significant deficit, the consequence of their recent top-heavy tax cuts. There is another […]

Associated Press: Georgia’s Governor and Top Republican Lawmakers Say They Want To Speed Up State Income Tax Cut

December 5, 2023

Georgia’s Republican governor and legislative leaders want to speed up an already-planned cut in the state income tax rate. Read more.

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Abortion-Restricting States Skimp on Funding for Children

• By Amy Hanauer

States differ dramatically in how much they allow families to make choices about whether and when to have children and how much support they provide when families do. But there is a clear pattern: the states that compel childbirth spend less to help children once they are born.

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State Rundown 11/8: Election Results Bring Victories, Opportunities for More Common-Sense Tax Reform

• By ITEP Staff

Voters had the chance to impact tax policy across the country on election day, and some chose to enact common-sense reforms to raise revenue...

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America Used to Have a Wealth Tax: The Forgotten History of the General Property Tax

• By Carl Davis, Eli Byerly-Duke

Over time, broad wealth taxes were whittled away to become the narrower property taxes we have today. These selective wealth taxes apply to the kinds of wealth that make up a large share of middle-class families’ net worth (like homes and cars), but usually exempt most of the net worth of the wealthy (like business equity, bonds, and pooled investment funds).The rationale for this pared-back approach to wealth taxation has grown weaker in recent decades…

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State Rundown 10/12: Tax Policy Debates Don’t Just Happen in the Statehouse

• By ITEP Staff

It may be the off-season for state legislatures, but tax policy changes could soon emerge from the ballot box or the courts. Advocates in Arkansas want voters to decide the future of taxing diapers and feminine hygiene products, and supporters of public education in Nebraska are working to make sure voters have a say on the state’s school choice tax credit. Meanwhile, cannabis firms in Missouri are suing the state over cities and counties stacking…

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State Rundown 9/13: The (Policy) Choices We Make

• By ITEP Staff

The U.S. Census Bureau released its annual assessment of poverty in America this week...

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State Rundown 8/23: Tax and Effect

• By ITEP Staff

While a number of state tax laws are debated, approved, and vetoed in any given year, many go unnoticed...

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Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

• By Marco Guzman

Nineteen states have sales tax holidays on the books in 2023, and these suspensions will cost nearly $1.6 billion in lost revenue this year. Sales tax holidays are poorly targeted and too temporary to meaningfully change the regressive nature of a state’s tax system. Overall, the benefits of sales tax holidays are minimal while their downsides are significant.

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State Rundown 7/26: The Dog Days of Summer Tax News

• By ITEP Staff

The Dog Days of summer are upon us, and with most states out of session and extreme heat waves making their way across the country, it’s a perfect time to sit back and catch up on all your favorite state tax happenings (ideally with a cool drink in hand)...

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State Rundown 6/22: Some Tax Debates Heat Up as Others Cool Off

• By ITEP Staff

Summer is here and many states nearing the end of their legislative sessions. Temperatures are rising in more ways than one in some state legislatures while others seem to be cooling off.