Georgia Enacts Wide-Ranging Tax, Education, Drone, Athlete Laws

On July 1, 2025, Georgia implemented a broad set of new laws impacting taxation, education, justice, and public health. Key measures include a reduction in the state income tax rate from 5.39% to 5.19%, with plans for further cuts, and an expanded child tax credit offering $250 per child under six. The state also enacted a ban on transgender athletes competing in K-12 sports teams that do not match their birth gender, a move supported by Republicans for fairness and safety but criticized by Democrats for potential harm to transgender youth. Additional laws legalized the use of digital driver's licenses during traffic stops, banned cellphone use in elementary and middle schools, and allowed human remains to be composted as an eco-friendly burial alternative. The legislation also addressed opioid crisis concerns by toughening fentanyl trafficking penalties and legalizing fentanyl test strips, while increasing education funding and improving gestational diabetes care coverage. These laws reflect Georgia's ongoing legislative focus on social issues, tax relief, and public health protections.