HB165.html

To amend Code Section 48-7-27 of the Official Code of Georgia Annotated, relating to computation of taxable net income, so as to provide that military income received by a member of the armed services of the United States stationed in a foreign country to a permanent change of station of six months or more as a result of military orders shall not be subject to state income tax; to provide for conditions and limitations; to provide an effective date; to repeal conflicting laws; and for other purposes.

Code Section 48-7-27 of the Official Code of Georgia Annotated, relating to computation of taxable net income, is amended in subsection (a) by striking "and" at the end of paragraph (9), by striking the period at the end of paragraph (10) and inserting in its place "; and", and by adding a new paragraph immediately following paragraph (10) to be designated paragraph (11) to read as follows:
"(11) Military income received by a member of the armed services of the United States stationed in a foreign country to a permanent change of station of six months or more as a result of military orders. The exclusion provided under this paragraph shall apply only with respect to such member residing in such foreign country only with respect to military income earned during the period of such permanent change of station."