As the Georgia General Assembly prepares to debate the elimination of the state’s income tax, policy experts are urging a cautious approach. The income tax currently accounts for 56% of the state’s general fund revenues, representing a staggering $19 billion.

Danny Kanso, senior fiscal analyst with the progressive-leaning Georgia Budget & Policy Institute, emphasized the challenge of finding alternative sources of revenue to fill the massive gap left by eliminating the income tax. “You can’t just cut spending,” added Kyle Wingfield, president and CEO of the Georgia Public Policy Foundation, a think tank advocating free-market approaches to public-policy issues.

Lt. Gov. Burt Jones, a Republican, has formed a legislative study committee to consider the issue, with the goal of introducing legislation during the 2026 General Assembly session to eliminate the income tax. Nine states, including neighboring Tennessee and Florida, do not impose an income tax, but Republicans in Georgia have been hesitant to attempt complete repeal.

Kanso pointed out that incremental reductions in the income tax rate have been achieved by cutting spending rather than increasing other taxes. Eliminating the tax altogether would require additional sources of revenue, which may involve expanding the sales tax or introducing new taxes on services. However, taxing services could be politically unpopular and potentially drive businesses to neighboring states.

Policy experts also warn that the timing of the debate is questionable, given the uncertainty surrounding the impact of President Donald Trump’s budget bill on state budgets. State Sen. Nan Orrock, a member of the study committee, expressed concerns about the potential costs of climate change and the Trump administration’s push to eliminate the Federal Emergency Management Agency.

Despite the challenges, State Sen. Blake Tillery, chair of the study committee, remains committed to exploring a “realistic and responsible path” towards ending the income tax. The upcoming debate will focus on how to achieve this goal, rather than whether it should be pursued.