A Georgia state Senate committee tasked with charting a path to eliminate the state income tax is set to meet Wednesday, Jan. 7, to adopt its final report — a move that could tee up major tax legislation when lawmakers return to Atlanta for the 2026 legislative session later this month.

Committee chair Sen. Blake Tillery (R-Vidalia) has said he expects to introduce legislation based on the report once the General Assembly convenes. The committee’s final discussion is scheduled for 10 a.m. Wednesday at the State Capitol and will be livestreamed at legis.ga.gov.

The 11-member committee, formed last year by Lt. Gov. Burt Jones, has held multiple hearings exploring options for replacing the revenue currently generated by Georgia’s income tax — estimated at roughly $16 billion annually. While lawmakers have not publicly settled on a specific plan, the panel has reviewed several approaches, including reducing or eliminating certain tax credits and exemptions that do not generate enough return to justify their cost.

Sen. Chuck Hufstetler (R-Rome), a committee member and chair of the Senate Finance Committee, has frequently argued that targeted tax breaks for select industries shift the burden onto other taxpayers. But efforts to rein in credits and exemptions have often faced strong opposition from industry lobbyists.

Another option discussed has been increasing the state sales tax to offset lost income-tax revenue — an idea that has drawn pushback, particularly over concerns about fairness. Sen. Nan Orrock (D-Atlanta) has warned that a higher sales tax could hit lower-income families and retirees hardest. At the committee’s last meeting in November, speakers also highlighted how many Georgians are already financially stretched, with one estimate suggesting roughly half of residents live paycheck to paycheck.

Supporters of going further on income-tax cuts argue it’s a competitiveness issue for Georgia, pointing to states like Tennessee and Florida, which do not tax wage income. Policy advocates have also floated “guardrails” such as setting aside reserves as an emergency cushion and using “revenue triggers” so future tax cuts would only occur if overall state revenues rise.