{"data":{"id":"us-ga/o.c.g.a.-48-7-26--2","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-7-26","heading":"[Effective January 1, 2024. See note.] Personal exemptions.","body":"(a) As used in this Code section, the term “dependent” shall have the same meaning as in the Internal Revenue Code of 1986; provided, however, that any unborn child with a detectable human heartbeat, as such terms are defined in Code Section 1-2-1, shall qualify as a dependent minor.\n(b) Each taxpayer shall be allowed as a deduction in computing his or her Georgia taxable income a personal exemption in an amount as follows:\n(1) For each married couple filing a joint return:\n(A) For taxable years beginning on or after January 1, 2024, $18,500.00;\n(B) For taxable years beginning on or after January 1, 2026, $20,000.00;\n(C) For taxable years beginning on or after January 1, 2028, $22,000.00; or\n(D) For taxable years beginning on or after January 1, 2030, $24,000.00;\n(2) For each married taxpayer filing a separate return, one-half of the amount of the personal exemption allowed under paragraph (1) of this subsection for the given year;\n(3) For each single taxpayer or head of household, $12,000.00; and\n(4) For each dependent of a taxpayer, $3,000.00.\n(c) No exemption shall be allowed under this Code section for any dependent who has made a joint return with such dependent’s spouse for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.\n(d) A deduction in lieu of a personal exemption deduction shall be allowed an estate or a trust as follows:\n(1) An estate — $2,700.00; and\n(2) A trust — $1,350.00.","path":["TITLE 48 Revenue and Taxation","CHAPTER 7 Income Taxes","Article 2 Imposition, Rate, Computation, Exemptions, and Credits"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.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":"5e278ede6bb3db5f28c4cf291fbff3f6840002a6855705aac0d1bbf9b5a05b60","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-7-26","next":"us-ga/o.c.g.a.-48-7-27"},"notice":"GroundRules: Original legal text. Not legal advice."}