All states
Georgia
Flat rateNotes
- Georgia levies a single flat rate of 5.19% (2025) on Georgia taxable income — no brackets, same rate for every filing status and income level. HB 1437 (2022) created the flat tax (5.39% for 2024); HB 111 (2025) cut it to 5.19% retroactive to January 1, 2025. / 佐治亚州对州应税收入征收 5.19%（2025 年）的单一统一税率——没有累进税档，所有报税身份和收入水平税率相同。HB 1437（2022 年）确立统一税率（2024 年为 5.39%）；HB 111（2025 年）将其下调至 5.19%，并追溯至 2025 年 1 月 1 日。
- The tax base is FEDERAL AGI (Form 500 line 8), not federal taxable income; Georgia applies its own deduction and dependent exemptions on top. / 计税基数是联邦 AGI（500 表第 8 行），而非联邦应税收入；佐治亚州在此基础上适用自己的扣除额和受抚养人豁免。
- Standard deduction: $24,000 (married filing jointly) or $12,000 (single / married filing separately / head of household). HB 1437's higher standard deduction replaced the old standard deduction AND the repealed taxpayer/spouse personal exemptions. / 标准扣除额：联合申报 24,000 美元；单身/分别申报/户主 12,000 美元。HB 1437 提高的标准扣除额取代了旧的标准扣除额以及被废除的纳税人/配偶个人豁免。
- Dependent exemption: a flat $4,000 per dependent (raised from $3,000 by HB 1021, 2024) — the only personal-style exemption Georgia kept. / 受抚养人豁免：每名受抚养人统一 4,000 美元（HB 1021（2024 年）从 3,000 美元上调）——这是佐治亚州保留的唯一个人类豁免。
- Itemized option: the module takes the greater of the standard deduction or Georgia itemized deductions (federal Schedule A items EXCLUDING state income tax, with no SALT cap). / 分项扣除选项：本模块取标准扣除额与佐治亚州分项扣除额中的较大者（联邦 Schedule A 项目，但不含州所得税，且无 SALT 上限）。
- Georgia conforms to the federal HSA and pre-tax retirement adjustments, so there is no HSA add-back. Georgia subtractions with no field in the shared input (retirement-income exclusion, Social Security, U.S. government interest, etc.) are NOT modelled. / 佐治亚州遵循联邦 HSA 及税前退休调整，因此无需加回 HSA。共享输入中没有对应字段的佐治亚州减除项（退休收入豁免、社保、美国政府利息等）未建模。