{"data":{"id":"us-ga/o.c.g.a.-47-2-331","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-2-331","heading":"Reporting of employee contributions for federal and state income tax purposes.","body":"Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee’s gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers on behalf of employees.","path":["TITLE 47 Retirement and Pensions","CHAPTER 2 Employees’ Retirement System of Georgia","Article 9 Miscellaneous Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.47.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"5951738aaba090a5b9396ffdadc6ce7930b3529f664fa4ac3c58c0d939032cdf","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-2-330","next":"us-ga/o.c.g.a.-47-2-332"},"notice":"GroundRules: Original legal text. Not legal advice."}