Reporting of Employee Contributions for Federal and State Income Tax Purposes

1. Law
2. Georgia Code
3. Retirement and Pensions
4. Employees' Retirement System of Georgia
5. Miscellaneous Provisions
6. Reporting of Employee Contributions for Federal and State Income Tax Purposes

Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee's gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers on behalf of employees.

(Ga. L. 1972, p. 546, § 1; Ga. L. 1980, p. 925, § 4.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 444 et seq.

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