State Representative Gabriel Sanchez (D-Smyrna) has introduced House Resolution (HR) 1504, which proposes a constitutional amendment to establish a progressive individual income tax system in the State of Georgia.
In a statement, Rep. Sanchez discussed how it aligns perfectly with this year’s legislative session. Tax policy is the number one issue, with leaders like Lieutenant Governor Burt Jones (R-GA) leading the way on priorities like cutting the income tax.
“Tax policy is at the forefront of this session’s priorities, yet over and over again, we witness state leaders propose tax cuts for the wealthy, while working families struggle to make ends meet,” said Rep. Sanchez. “It is time to ensure that the millionaires, billionaires, and major corporations pay their fair share.”
HR 1504
HR 1504 specifically seeks to amend Article VII, Section III, Paragraph IV of the Georgia Constitution with its new taxation standard. The Georgia General Assembly will then be required to establish an income tax system that must be progressive in character.
The amendment would strike the current language prohibiting the General Assembly from increasing the maximum marginal state income tax rate above the level it was on January 1, 2015. According to the bill, the new tax system must also ensure "substantially equal taxation of all categories of individual income."
If the General Assembly passes this measure, Georgia voters would see the following as a ballot initiative: Shall the Constitution of Georgia be amended so as to require the General Assembly to provide by general law for an income tax system to be known as the ‘Tax the Rich Act’?
As of now, HR 1504 is untitled but is expected to be called the Tax the Rich Act. Rep. Sanchez confirmed the name, stating, “The Tax the Rich Act will be the first step toward building a tax system that invests and protects Georgia families.”
Rep. Gabriel Sanchez Introduces Resolution Seeking to Tax the Rich and Major Corporations. Read more here: https://t.co/xOXKIIDjEK #gapol #gahouse
— Georgia House of Representatives (@GaHouseHub) March 3, 2026

