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2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 7 - INCOME TAXES (§§ 48-7-1 — 48-7-170)
Article 2 - IMPOSITION, RATE, AND COMPUTATION; EXEMPTIONS (§§ 48-7-20 — 48-7-42)
Section 48-7-26 - Personal exemptions
Universal Citation:
GA Code § 48-7-26 (2023)
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- (a) As used in this Code section, the term "dependent" shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section 1-2-1, shall qualify as a dependent minor.
- (b) Each taxpayer shall be allowed as a deduction in computing his or her Georgia taxable income a personal exemption in the amount of $4,000.00 for each dependent of such taxpayer.
- (c) No exemption shall be allowed under this Code section for any dependent who has made a joint return with such dependent's spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
- (d) A deduction in lieu of a personal exemption deduction shall be allowed an estate or a trust as follows:
- (1) An estate -- $2,700.00; and
- (2) A trust -- $1,350.00.
Amended by 2024 Ga. Laws 377,§ 1, eff. 7/1/2024, app. to all taxable years beginning on or after 1/1/2024.
Amended by 2023 Ga. Laws 236,§ 2-3, eff. 1/1/2024, app. to all taxable years beginning on or after 1/1/2024.
Amended by 2022 Ga. Laws 716,§ 2-2, eff. 1/1/2024.
Amended by 2019 Ga. Laws 234,§ 12, eff. 1/1/2020.
Amended by 2012 Ga. Laws 607,§; II-2-1, eff. 1/1/2013.
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