Senate advances measure to accelerate state income tax cuts amid heated floor debate

The Georgia Senate voted to pass House Bill 111 on March 20, 2025, a measure that accelerates a multiyear reduction in the state individual income tax rate, moving the rate lower by 20 basis points effective July 1, 2025.

Supporters including the bill sponsor described the change as a continuation of a multi-year tax reduction plan the General Assembly began in 2022 and said it will return roughly $869 million to taxpayers. Opponents said the cut disproportionately benefits higher earners and corporations and risked reducing revenue needed for public services.

Senators debating the bill emphasized different priorities. Proponents said gradual rate reductions help Georgia remain competitive and benefit small businesses that file as individuals. Critics urged targeting relief to low- and moderate-income Georgians instead, or expanding state tax credits for working families. A motion to table the bill failed on a roll call vote but the main measure later passed the Senate. A motion to reconsider was filed after passage.

The bill cleared several procedural steps on the Senate floor. The motion to engross the bill passed; the motion to table the bill failed (21–30). On final passage the Senate recorded 30 yeas and 23 nays; the Senate later recorded a motion to reconsider.

What happens next: HB 111 will proceed to the remaining legislative steps required under Georgia law. The Senate’s vote, debate record, and the motion to reconsider will be part of the legislative record as the measure continues through the process.