Preview of Georgias 2026 Legislative Session

The 2026 Georgia General Assembly convened on January 12, 2026, ushering in a compressed 40-day legislative session that is scheduled to sine die on April 2, with Crossover Day set for March 6 marking the mid-session bill deadline. Early dialogue under the Gold Dome reflects a broad, bipartisan emphasis on affordability for Georgia’s residents and businesses, a theme likely to influence economic policy, taxation, and regulatory developments that matter to CPAs and their clients.

Affordability, Tax Relief, and Economic Policy

Affordability has emerged as a central theme on both sides of the aisle. Republican leadership has continued to prioritize proposals aimed at reducing the cost of living and tax burdens, while Democratic lawmakers have also underscored affordability concerns. Among the most discussed tax policy ideas:
  • Income Tax Reform: Proposals to phase out the state personal income tax over the next decade are being floated, with debate underway on revenue trade-offs and impacts on funding for state services.
  • Property Tax Relief: Lawmakers are examining strategies to ease property tax burdens, particularly on homeowners.
    These debates will impact financial planning and tax strategy — making CPAs critical advisors on how policy changes could affect individual and business tax liabilities in Georgia.

Internal Revenue Code (IRC) Conformity: A Critical 2026 Priority

One of the technical but highly consequential issues for CPAs this session is Georgia’s conformity with the federal Internal Revenue Code (IRC).

Georgia law currently defines the state income tax base by reference to the IRC as amended through a specific date. In the 2025 session, the General Assembly passed legislation updating Georgia’s conformity date to the IRC as enacted on or before January 1, 2025, and provided that for provisions enacted federally but not yet effective as of that date, those rules would become effective for Georgia tax purposes when they become effective for federal tax purposes. That legislation applied to taxable years beginning on or after January 1, 2024. 

The federal tax landscape, however, shifted significantly in 2025 with the enactment of the One Big Beautiful Bill Act (OBBBA). This sweeping federal tax law makes substantial changes to individual and business tax rules — including extending many provisions of the 2017 Tax Cuts and Jobs Act, creating new deductions (such as for tips and overtime income effective for tax years beginning in 2025), and adjusting credits and brackets. 

Because Georgia’s conformity statute currently references an IRC date that predates many OBBBA changes, a 2026 legislative bill will almost certainly be necessary to update Georgia’s tax code so that it reflects — or selectively exempts from — relevant federal tax changes impacting taxpayers and businesses. Without an updated conformity bill:

  • Georgia taxpayers could face inconsistent tax treatment between federal and state rules, particularly for provisions effective beginning in 2025 and 2026.
  • CPAs and tax preparers could encounter administrative uncertainty regarding state taxable income calculations for pass-through entities, individual taxpayers, and corporations whose federal taxable income bases have shifted.
  • Clients could experience planning challenges if the state adopts only partial changes, or if legislative action occurs late in the session, compressing planning timelines.

Public commentary from tax policy analysts suggests that states may take varied approaches to federal changes like the One Big Beautiful Bill, with some choosing full conformity, selective conformity, or maintaining older conformity dates. States that roll forward their conformity dates automatically may incorporate some federal changes by reference, whereas others — including Georgia — typically adopt an explicit conformity statute each year.

For CPAs, this means closely monitoring legislation once introduced and advising clients on how conformity decisions could affect state tax liability, compliance, and filing strategies for both individual and business taxpayers.

Budget, Appropriations, and Economic Environment

Session debates around tax relief and spending priorities will shape Georgia’s fiscal landscape in 2026. Budget negotiations around education, healthcare, workforce development, and infrastructure funding will influence state economic conditions that affect businesses and nonprofit clients alike.

Professional Licensing and Practice Environment

Although specific licensure reform bills have not yet been posted, the broader context of workforce development and economic competitiveness — particularly in professional services — suggests that issues involving occupational licensing and regulatory burden may reemerge in committee discussions. CPAs should stay engaged with the Georgia Society of CPAs (GSCPA) to track relevant proposals.

Strategic Takeaways for Georgia CPAs in 2026

Tax Policy and Affordability:

  • Be prepared to advise clients on potential income and property tax reforms, and the implications of affordability-oriented legislation.

Federal Tax Conformity:

  • Track the introduction of conformity legislation. Counsel clients on the possible impact of OBBBA provisions on Georgia state tax filings and planning.

Budget Monitoring:

  • Understand how changes to state appropriations may affect public-sector clients and community partners.

Professional Practice Developments:

  • Stay aware of potential discussions around licensure and regulatory reform.

Conclusion

The 2026 Georgia Legislative Session is set against a backdrop of affordability concerns and significant federal tax law changes. For CPAs, the intersection of state tax conformity with the updated federal IRC, ongoing tax relief debates, and state budget choices creates a need for proactive monitoring and client communication. As bills move toward Crossover Day and beyond, CPAs will play a vital role in helping clients navigate uncertainty and leverage opportunities arising from Georgia’s 2026 legislative agenda.

Stay Informed

Lastly, for more on legislation and representation or to locate your local representatives, visit www.gscpa.org.  If there are any questions on the above information, contact Don Cook, vice president, legislative affairs at 404-504-2935 or dcook@gscpa.org.