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    • All States—Multiple Taxes: New Issue of State Tax Review Available
    • Colorado—Multiple Taxes: Guidance Provided on Timely Filing and Postmarks
    • Colorado—Multiple Taxes: Penny Rounding Guidance Issued
    • Georgia—Motor Fuel Tax: Guidance Issued for IFTA Returns During Suspension
    • Georgia—Multiple Taxes: IRC Conformity Updated and Motor Fuels Tax Suspended
    • Idaho—Sales and Use Tax: Tax Rebate for Certain Developers of New Retail Complexes Amended
    • Illinois—Sales and Use Tax: Guidance Issued on Vehicle Leases
    • New Mexico—Multiple Taxes: 2026 Q2 Interest Rates Announced
    • Utah—Corporate, Personal Income Taxes: Tax Rates Reduced
    • Utah—Multiple Taxes: Enacted Legislation Modifies Various Tax Provisions, Including Extending the Pass-Through Entity Tax, Adjusting Penalties, Modifying Tax Relief and Valuation Processes, Aligning Tax Credit With Federal Law, and Expanding Short-Term Rental Definition
    • Utah—Multiple Taxes: Motor Fuel Tax Rate Reduced, Definitions Related to High Cost Infrastructure Development Tax Credit Amended, and Other Changes Enacted
    • Utah—Multiple Taxes: Tax Credit Review Cycle Modified
    • Utah—Multiple Taxes: Veteran Organization Amendments Enacted
    • Utah—Property Tax: City Library Tax Amendments Enacted
    • Utah—Property Tax: Tax Adjustment Provisions Amended
    • Utah—Property Tax: Truth in Taxation Amendments Enacted
    • Utah—Property Tax: Various Provisions Related to Tax Exemption Process Amended
    • Utah—Property, Miscellaneous Taxes: Various Tax Amendments Enacted
    • Utah—Sales and Use Tax: Exemption Enacted for Sales of Tickets to the 2034 Olympic and Paralympic Winter Games
    • Utah—Sales and Use Tax: Tax Imposed on Access to Digital Video or Audio Works, Subscription-Based Streaming Services, Prewritten Software Delivered Electronically or by Load and Leave, and Seller Hosted Prewritten Software
    • Utah—Tobacco Tax: Remote Sales of Cigars and Pipe Tobacco Authorized and Taxed
    • Utah—Unclaimed Property: Various Unclaimed Property Amendments Enacted
    • Washington—Miscellaneous Tax: Exemption for Agricultural Crop Protection Products Extended
    • Washington—Property Tax: Restrictions Imposed on Certain Multi-family Exemptions
    • Washington—Property Tax: Senior Citizen Property Relief Program Amended
    • Washington—Sales and Use Tax: Excise Tax Calculations Not Impacted by Rounding of Cash Transactions Due to Elimination of the Penny
    • Washington—Sales and Use Tax: Guidance Provided on Application of Use Tax
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
    • Washington—Sales and Use Tax: High Volume Mortgage Lenders Subject to Tax on Interest Income
    • West Virginia—Corporate Income Tax: Mine Safety Technology Credit Extended
    • West Virginia—Personal Income Tax: Rate Cut Legislation Sent to Governor
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    State Tax Day - Current, S.4, Georgia—Multiple Taxes: IRC Conformity Updated and Motor Fuels Tax Suspended, (Mar 25, 2026)

    Georgia has enacted legislation updating its corporate and personal income tax Internal Revenue Code (IRC) conformity date, and also temporarily suspended the collection of the motor fuels tax.

    IRC Conformity

    The new IRC conformity date incorporates fe ...

    Georgia has enacted legislation updating its corporate and personal income tax Internal Revenue Code (IRC) conformity date, and also temporarily suspended the collection of the motor fuels tax.

    IRC Conformity

    The new IRC conformity date incorporates federal tax law changed enacted on or before January 1, 2026. The updated conformity date is applicable to all taxable years beginning on or after January 1, 2025.

    Specific IRC Provisions

    State and Local Tax (SALT) Caps.— Georgia’s State and Local Tax (SALT) deduction cap remains at $10,000, and does not conform to the new federal $40,000 cap.

    Tips and Overtime.— Georgia has not conformed to the new federal provisions that eliminate taxes on tips or overtime pay.

    Low-Income Housing Tax Credit (LIHTC).— Georgia will partially conform to federal LIHTC rules (IRC §42), but has set an annual cap of $100 million in credits from 2026 through 2028.

    Additional Individual Conformity Provisions.— Georgia's conformity legislation also includes several provisions affecting individuals, including:

    • limiting casualty loss deductions to those arising from federally declared disaster events;

    • removing the availability of miscellaneous itemized deductions;

    • replacing the previous limitation on higher-income taxpayers’ itemized deductions with a new cap on the overall tax benefit those deductions may generate;

    • adopting federal provisions that exclude employer-provided student loan repayment assistance from taxable income;

    • updating the thresholds applicable to charitable contribution deductions for itemizing taxpayers; and

    • aligning with federal enhancements to the exclusion rules applicable to qualified small business stock.

    Additional Business Conformity Provisions.— The legislation conforms to federal corporate charitable contribution limitation rules, but it declines to follow several federal business tax provisions, including:

    • not conforming to federal full expensing under IRC §168(k);

    • not conforming to federal research and experimental expenditure capitalization rules, with Georgia continuing to apply pre-TCJA full-expensing treatment;

    • not conforming to federal business interest-limitation provisions under IRC §163(j);

    • partially conforming to IRC §179 expensing limitations; and

    • not conforming to federal special depreciation allowance rules.

    Tax Suspension on Motor Fuels

    Additionally, the collection of motor fuels tax has been suspended for 60 days.

    Ch. 375 (H.B. 1199), Laws 2026, effective March 20, 2026, and applicable to all taxable years beginning on or after January 1, 2026

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