The 2026 Georgia legislative session, which kicked off on Monday, January 13th and will run for 40 days through early April, marks a pivotal moment in state politics. This is Governor Brian Kemp’s final session as he completes his second and term-limited governorship, unable to seek a third term. While Kemp has not publicly detailed specific “pet projects” for his swan song session, his administration has maintained focus on fiscal conservatism, public safety investments, and business development that characterized his tenure.

Political analysts suggest Kemp may feel less constrained in using his veto power during this final year, potentially making bold moves on legislation he might have previously approached more cautiously. 

The most contentious debate of the session centers on competing visions for tax relief. Lieutenant Governor Burt Jones, running for governor in 2026, has made elimination of the state income tax the centerpiece of his campaign. The Senate Special Committee on Eliminating Georgia’s Income Tax, chaired by Senator Blake Tillery (R-Vidalia), recommended a phased approach that would completely eliminate the personal income tax by 2032.

The plan proposes immediate relief starting in 2027 by exempting the first $50,000 of income for individuals and $100,000 for married couples from taxation. This would effectively remove approximately two-thirds of Georgia workers from the income tax rolls. The initial phase would cost the state approximately $3 billion in the first year, with the plan eventually eliminating Georgia’s $16 billion income tax revenue stream entirely.

To fund this massive tax cut, proponents point to:

• Nearly $1.9 billion in surplus revenue from the previous budget year
• $1 billion in savings by switching from cash payments to financing for capital projects
• Trimming roughly 10% of the state’s $30 billion in special-interest tax credits and exemptions

Democrats and some fiscal analysts have raised serious concerns about the sustainability of this approach, particularly given potential federal Medicaid funding cuts of an estimated $5.4 billion over the next decade. Senator Nan Orrock (D-Atlanta) argued the state should instead focus on addressing gaps in rural healthcare and fully funding pre-K rather than “capping the budget and having our hands tied behind our back.”

House Speaker Jon Burns (R-Newington) has taken a different approach, proposing to eliminate property taxes on primary residences through a “phased approach.” Burns points to some Georgia homeowners experiencing property tax increases of up to 185% over the previous year as justification for relief. Since Georgia doesn’t collect property taxes directly (counties, cities, and school boards do), this wouldn’t directly affect the state budget but would require constitutional amendments and significant restructuring of local government financing.

Burns has expressed skepticism about the Senate’s math on income tax elimination, stating “we have to have the details, and it has to work, and we need to make sure we can continue to provide vital services — health care, public safety, education, all the things we’ve talked about.”

Both chambers insist these aren’t competing proposals but rather complementary approaches to affordability. However, the practical and political challenges of implementing both simultaneously remain significant.

A critical piece of the income tax elimination puzzle that’s been discussed but not officially incorporated is expanded gambling revenue. Gambling industry lobbyists and legislative allies believe 2026 could finally be the year Georgia legalizes sports betting and potentially casinos.

Two legislative measures are before the General Assembly: House Resolution 450, a constitutional amendment that would put sports betting before voters in November 2026, and House Bill 686, which spells out operational details. While neither made it to the House floor in the previous session, fiscal pressures have renewed interest.

Neighboring states provide compelling revenue examples:

• North Carolina generated $116 million in its first year of sports betting
• Tennessee collected $97.1 million from online-only betting
• Casinos generate far more revenue than sports betting ($50 billion nationwide versus $13.8 billion)

The gambling expansion debate has intensified as lawmakers weigh eliminating the state income tax. Proponents argue that legalizing gambling could help offset revenue losses and capture money currently flowing to casinos in North Carolina, Alabama, and Florida. However, faith-based opposition remains strong, with groups arguing gambling contributes to crime and destroys families through addiction.

Political analyst Bill Crane noted: “Because of the need for revenue, there’ll be a discussion and potentially a bill going to Governor Kemp in his last legislative session to have the ability to have Georgians vote on whether or not they want to expand gaming in the 2026 general election.”

Georgia faces a growing insurance affordability crisis that has already prompted legislative action, with additional measures likely this session.

New laws that just took effect include:

• Extension of homeowners insurance non-renewal notice from 30 to 60 days, giving homeowners more time to find replacement coverage
• Creation of catastrophe savings accounts allowing Georgians to save pre-tax money for disaster-related deductibles
• Protection against contractor fraud following natural disasters

Insurance Commissioner John King indicated he plans to ask lawmakers to consider two major items in 2026:

1. Authority to issue larger individual fines against insurance companies (currently limited to $2,000 per violation)
2. Caps on excess profits that auto insurance providers are reaping from Georgia families

Georgia remains one of the least profitable states for insurance companies, potentially leading to more companies withdrawing from the market and forcing premium increases. The state has seen homeowners insurance costs skyrocket, with some property tax increases driven by rising property values and insurance requirements.

Georgia’s FY 2026 budget represents a 4.5% year-over-year increase to $37.8 billion in state funds (with total appropriations including federal funds reaching $73.1 billion). More significantly, proposed spending has increased approximately 23% over the last three years, raising concerns about sustainability.

Budget requests from state departments came in at $1.3 billion over current spending levels, even after Governor Kemp directed agencies to keep budgets lean. This growth occurs despite the state maintaining an $11.5 billion undesignated surplus in reserve accounts.

Georgia anticipates $22.5 billion in federal funds in FY 2026 — nearly a third of all revenue. This heavy reliance on federal funding creates significant vulnerability as the Trump administration and congressional Republicans pursue spending cuts that could dramatically affect:

• Medicaid (estimated $5.4 billion reduction over the next decade)
• Education programs
• Infrastructure funding
• Social services

Danny Kanso of the Georgia Budget and Policy Institute questioned: “We can sustain an income tax cut. But can we sustain an income tax cut, federal budget cuts and an economic downturn?”

While Georgia has used zero-based budgeting (ZBB) principles periodically since Governor Jimmy Carter first implemented the approach in the 1970s, and Governor Nathan Deal revived it in 2011, the practice has never been comprehensively applied across all state agencies simultaneously.

Zero-based budgeting requires every agency, department, and program to justify its entire budget from scratch each year with valid cost-benefit studies, rather than simply building on the previous year’s allocation. This approach theoretically reduces inefficient and ineffective programs.

States like Texas successfully used ZBB in 2003 to avoid a projected $10 billion budget shortfall without tax increases. However, critics argue the process is too cumbersome and time-consuming, and that it often becomes merely a paperwork exercise rather than genuine reform.

Some lawmakers and advocacy groups have called for a comprehensive “DOGE-style” approach — referencing the federal Department of Government Efficiency — to identify waste, fraud, and abuse in state spending. This could include:

• Mandatory zero-based budgeting for all state agencies on a rolling basis
• Enhanced auditing and fraud detection systems
• Performance-based budgeting requirements
• Sunset provisions for programs that fail to demonstrate effectiveness
• Greater transparency in tax credit allocation and corporate incentives

Currently, Georgia spends over $11.1 billion annually on tax credits, deductions, and other tax expenditures, with several of the largest breaks delivering “outsized gains to select groups or industries—such as manufacturing, film or insurance—often with questionable benefit to the state or its people,” according to budget analysts.

Georgia’s Open Records Act came under scrutiny in the 2025 session when Republican lawmakers attempted last-minute changes that would have further restricted public access to government records and activities. My State Senator R -Frank Ginn

Late in the 2025 session, proposed changes to the Open Records Act were added to Senate Bill 12 in the House Rules Committee, bypassing normal committee processes. The proposal would have:

• Allowed police departments to shield almost all information about officers’ stops, arrests, and incident responses
• Created broad new exemptions preventing public disclosure of General Assembly activities
• Protected communications between lawmakers and other parts of state government from public scrutiny

Sarah Brewerton-Palmer of the Georgia First Amendment Foundation opposed these changes, noting lawmakers are already largely exempted from the Open Records Act, and the proposal would have gone even further in restricting access. The bill ultimately stalled but could resurface.

Georgia’s Open Records Act currently provides that:

• Any citizen can request public records without stating a purpose
• Agencies have three days to respond
• Reasonable charges can be imposed for search, redaction, and production costs
• Significant exemptions already exist for investigations, attorney-client privilege, and legislators’ staff services

Advocates for government transparency are pushing for reforms that would:

• Strengthen public access rather than further restrict it
• Reduce fees that can be prohibitive for journalists and citizens
• Accelerate response times
• Establish penalties for agencies that improperly deny requests
• Create stronger whistleblower protections

However, no comprehensive open records reform legislation has been publicly proposed for the 2026 session yet.

Georgia’s healthcare challenges, particularly in rural areas, demand urgent attention this session.

More than 70 Georgia counties currently lack an OB/GYN, and access to specialty care remains severely limited across rural Georgia. Rather than attempting to keep struggling rural hospitals open, lawmakers are expected to focus on:

• Funding for mobile or “pop-up” care centers
• Emergency transportation options, including medical helicopters
• Telehealth expansion
• Increased medical education opportunities and residency slots

Georgia ranks poorly in maternal mortality rates nationally. The budget includes $8.8 million in new funding for maternal health initiatives, but advocates argue more comprehensive reforms are needed to address this crisis.

The looming threat of federal Medicaid cuts creates particular concern for Georgia’s healthcare system. The state’s Medicaid programs face an estimated $5.4 billion reduction in federal funding over the next decade, potentially forcing difficult choices about coverage and services.

Following the tragic school shooting at Apalachee High School, school safety remains a top priority. The budget includes $159 million for school safety grants, with funding directed toward:

• Security upgrades and personnel
• Mental health professionals ($19.6 million for mental health support grants)
• Crisis response systems

Speaker Burns announced plans to expand Georgia’s K-8 cellphone ban to include grades 9-12, building on the successful ban already in law (effective July 2026 for K-8). The extension aims to reduce distractions and improve learning outcomes across all grade levels.

One of the more controversial elements is the $141 million allocation for the Promise Scholarship Program, which provides $6,500 vouchers toward private school tuition for eligible students. This represents the program’s first year of full implementation and has drawn criticism from public education advocates who argue the funding should go to public schools instead.

The House agenda includes placing a literacy coach in every elementary school and increasing resources for birth-to-five learning, recognizing that early intervention is critical for long-term educational success.

2026 is a “seismic election year” with several factors intensifying political dynamics:

Six state senators are running for lieutenant governor to succeed Burt Jones (who’s running for governor), including several members of the income tax elimination committee. This creates inherent conflicts of interest and political posturing, with candidates trying to out-conservative each other on tax cuts and fiscal policy.

The race to succeed term-limited Governor Kemp features Lieutenant Governor Burt Jones on the Republican side and former Atlanta Mayor Keisha Lance Bottoms on the Democratic side, with Attorney General Chris Carr also running for the GOP nomination. Each candidate is using the legislative session as a platform to establish their credentials and priorities.

Georgia law prevents lawmakers from raising money for their campaigns during the session to prevent pay-for-play politics. However, the entire House and Senate will be up for re-election in November, creating enormous pressure on members to deliver results to constituents while distinguishing themselves from potential primary challengers.

House Minority Whip Sam Park (D-Lawrenceville) expressed concern: “Especially with my Republican colleagues, it seems that they’re very much focused on seeing who can out-MAGA each other, which I think is ultimately to the detriment of Georgians who are really struggling with this affordability crisis.”

As data centers rapidly expand across Georgia, lawmakers must address tax exemptions and costs associated with their infrastructure and utility demands, balancing economic development with community impacts.

Proposals to transition from touchscreen voting machines to hand-marked ballots remain under consideration, with proponents arguing this increases security and voter confidence.

Governor Kemp made tort reform a top priority in the 2025 session and may push for additional measures to limit lawsuit abuse and protect businesses.

Advocacy groups, including the Poor People’s Campaign and Georgia Interfaith Public Policy Center, are pushing for full funding of Georgia’s Supplemental Nutrition Assistance Program, arguing it provides broader economic benefits beyond just helping those in need.

The 2026 session operates on a tight timeline:

• March 6: Crossover Day — the deadline for bills to pass at least one chamber
• April 2: Final day of the session

With only 40 legislative days to address these complex, interconnected issues, lawmakers face enormous pressure to deliver results. The tension between competing tax relief proposals, concerns about fiscal sustainability, the potential for gambling expansion as a revenue source, demands for budget accountability, and the electoral pressures of 2026 create a volatile mix.

Several fundamental questions will determine the session’s success:

1. Can Georgia responsibly eliminate or dramatically reduce income taxes while maintaining essential services? The math remains unclear, and the Senate and House must reconcile their competing visions.
2. Will gambling expansion gain enough support to pass?Faith-based opposition remains formidable, but fiscal pressures create new momentum.
3. How will federal budget cuts affect Georgia’s fiscal picture? With nearly a third of the state budget coming from federal funds, potential cuts to Medicaid and other programs could force a complete recalculation mid-year.
4. Will budget reform and accountability measures gain traction? Despite talk of waste and inefficiency, comprehensive zero-based budgeting or enhanced fraud detection systems haven’t been formally proposed yet.
5. Can open records laws be strengthened rather than weakened? Last year’s attempt to further restrict transparency failed, but advocates haven’t yet succeeded in pushing reforms that would improve public access.
6. Is Governor Kemp prepared to be aggressive in his final session? As a term-limited governor potentially eyeing a Senate run, Kemp may be willing to take bolder stands on controversial issues, using his veto power more freely.

The 2026 Georgia legislative session represents a critical juncture for the state. The decisions made over the next three months will determine Georgia’s fiscal trajectory for years to come, affecting everything from tax policy and healthcare access to education funding and government transparency.

With a term-limited governor, ambitious candidates jockeying for higher office, competing visions for tax relief, potential federal funding cuts, and demands for greater fiscal accountability, the Gold Dome will be the site of fierce debates and consequential decisions.

The fundamental question facing lawmakers is whether Georgia can maintain its reputation for fiscal responsibility while simultaneously cutting taxes, expanding services, and preparing for potential economic headwinds. The answer will emerge over the coming weeks as these complex, sometimes contradictory priorities collide under the pressure of election-year politics and the 40-day clock.

For Georgia citizens watching from home, this session will determine not just policy details but the basic social contract between government and the governed: what services the state will provide, how it will pay for them, who will benefit most from tax cuts, and whether government operations will become more or less transparent to public scrutiny.

The stakes have never been higher, and the Gold Dome has never been more electric with tension and possibility.

Session Schedule: January 13 - April 2, 2026 | 40 Legislative Days