James_Jan-Feb_2026_web - Flipbook - Page 27
or three years in a
row, I’ve worked
alongside Gov.
Brian Kemp and our
Legislature to cut
Georgia’s income
tax and return billions of dollars to
hardworking families. These were
important steps, and I’m proud of
the momentum we’ve built. But
let’s be honest: Georgians deserve
more than small, incremental cuts.
The goal should be zero.
Everywhere I travel— from
Rome to Statesboro, from Brunswick to Blue Ridge— I hear the
same message. People want to
keep more of what they earn. They
want a tax system that rewards
work rather than chipping away at
every paycheck. And they want the
opportunity to stay here in Georgia, not move across state lines
because other states offer a better
deal for workers and businesses.
And they’re right.
Income Tax is Holding Us Back
At 5.09 percent today, Georgia’s income tax remains a drag on
growth and a hurdle for families
trying to get ahead. In an economy strained by rising prices on
groceries, housing, and essentials,
every dollar matters. Taking money
out of a paycheck makes it harder
for Georgians to pay bills, save for
college, or build for the future.
And here’s the bottom line:
when Georgia eventually reaches a
zero income tax, it will amount to a
5 percent raise for every Georgian.
That is the kind of long-term relief
we should be working toward.
That’s why I created the
Senate Special Committee on
Eliminating Georgia’s Income Tax.
It’s to conduct the deep analysis
needed to chart a responsible path
to zero. The Committee is hearing
from economists, business owners, and everyday Georgians who
simply want a fair shot at building
a stable, secure life in the communities they love.
One thing is clear: eliminating
the income tax is both achievable
and essential for Georgia’s longterm competitiveness.
Companies deciding where to
expand look closely at the total
cost of doing business. The states
that are winning— Florida, Tennessee, Texas— all have something
in common: no income tax. Their
populations are growing faster,
their job markets are expanding
more quickly, and they are aggressively competing for the same
talent and investment we want
here in Georgia.
A budget expert from Texas
told the Committee that Georgia is
“fighting with one hand tied behind its back.” Young professionals,
families, and small business owners are choosing states where their
hard work goes further. We cannot
afford to watch talent— and opportunity— leave Georgia.
Getting to zero doesn’t mean
jeopardizing the services families depend on. It means taking a
responsible, phased, revenue-based
approach that reduces the rate as
our economy grows— just as other
states have done successfully, without raising taxes on everyday essentials like gas and groceries.
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