There is a newer version of the Georgia Code
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2014 Georgia Code
Title 47 - RETIREMENT AND PENSIONS
Chapter 2 - EMPLOYEES' RETIREMENT SYSTEM OF GEORGIA
Article 9 - MISCELLANEOUS PROVISIONS
§ 47-2-331 - Reporting of employee contributions for federal and state income tax purposes

GA Code § 47-2-331 (2014) What's This?

Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee's gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers on behalf of employees.

Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.