Georgia Gov. Kemp proposes $1 billion tax rebate, lower income tax, need-based scholarship

From left to right, House Speaker Jon Burns, Governor Brian Kemp, and Lieutenant Governor Burt Jones stand in front of the House chamber at the Georgia State Capitol
Georgia Gov. Brian Kemp delivers his final State of the State address at the Georgia State Capitol on Thursday, Jan. 15, 2026. (Matthew Pearson/WABE)

Georgia Gov. Brian Kemp is proposing $1 billion in tax rebates to Georgians, amounting to $250 for individual filers and $500 for joint filers, a 20-point reduction of the state income tax, and a new need-based scholarship for those attending Georgia colleges and universities.

He also proposed a one-time pay supplement of $2,000 for state employees, including those working in education and law enforcement, totaling $611 million.

Kemp delivered his final annual State of the State address on Thursday, where he set out his budget and priorities at the start of the legislative session.