House adopts annual IRC conformity bill after debate over tips and overtime
February 21, 2026 | HOUSE OF REPRESENTATIVES, Committees, Legislative, Georgia
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The Georgia House on Monday approved House Bill 11‑99, the routine Internal Revenue Code (IRC) conformity update, which the sponsor said is largely a housekeeping measure to align state tax code with federal changes. The measure passed after recorded vote: 106 yeas, 54 nays.
Representative Carson, presenting the bill, described it as "our annual internal revenue code or IRC conformity update" and said the package conforms to the majority of federal changes while excluding a small set of provisions for revenue and budget reasons. "Every year, we have to do this to change the dates ... so that Georgians can file their income tax returns," Carson said.
On the floor, Representative Holcomb asked for clarification about specific excluded provisions referenced in the bill text. Representative Carson answered that budget balance and revenue considerations drove the exclusions and that the Department of Revenue and the Office of Planning and Budget recommended the specific conformity choices.
Representative David Wilkerson spoke in opposition and said the bill fails to adopt federal exemptions for tips and overtime. "I am personally voting no because ... the federal government has decided not to tax tips up to 25,000," Wilkerson said, arguing the House should also eliminate taxation on that income or consider raising the standard deduction so lower‑income workers benefit.
Members also engaged in colloquy about the broader policy tradeoffs between lowering tax rates and providing carve‑outs such as a higher standard deduction. The rules committee substitute was adopted on the floor before the final vote, which the clerk announced as 106 yeas and 54 nays, and the bill was declared passed.
The bill was presented as producing a net tax reduction over a multi‑year period beginning in fiscal 2026, according to the sponsor’s floor remarks. Specific implementation details and effective dates were not specified on the floor beyond the conformity update language.
Representative Carson, presenting the bill, described it as "our annual internal revenue code or IRC conformity update" and said the package conforms to the majority of federal changes while excluding a small set of provisions for revenue and budget reasons. "Every year, we have to do this to change the dates ... so that Georgians can file their income tax returns," Carson said.
On the floor, Representative Holcomb asked for clarification about specific excluded provisions referenced in the bill text. Representative Carson answered that budget balance and revenue considerations drove the exclusions and that the Department of Revenue and the Office of Planning and Budget recommended the specific conformity choices.
Representative David Wilkerson spoke in opposition and said the bill fails to adopt federal exemptions for tips and overtime. "I am personally voting no because ... the federal government has decided not to tax tips up to 25,000," Wilkerson said, arguing the House should also eliminate taxation on that income or consider raising the standard deduction so lower‑income workers benefit.
Members also engaged in colloquy about the broader policy tradeoffs between lowering tax rates and providing carve‑outs such as a higher standard deduction. The rules committee substitute was adopted on the floor before the final vote, which the clerk announced as 106 yeas and 54 nays, and the bill was declared passed.
The bill was presented as producing a net tax reduction over a multi‑year period beginning in fiscal 2026, according to the sponsor’s floor remarks. Specific implementation details and effective dates were not specified on the floor beyond the conformity update language.
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