Georgia § 48-7-26 Personal exemptions

Georgia Statutes

§ 48-7-26 — Personal exemptions

Georgia § 48-7-26

Title48

This text of Georgia § 48-7-26 (Personal exemptions) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 48-7-26 (2026).

Text

(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 a

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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.

Legislative History

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.