Codes/Laws/Judicial Decisions

State Code

The Georgia Code can be accessed for free at the following Website. Chapters of the Georgia Code that may be of interest are listed below.

http://www.legis.ga.gov/

Select – Georgia Code on the left side of the home page
Select – “Okay” on the page titled Free Public Access

Title 47 – Retirement and Pensions
Title 48 – Revenue and Taxation

2012 Pension Lawsuit Ruling

2015 Pension Lawsuit Ruling

Concealed Firearm Laws

Court Order allowing APFMA to obtain names and addresses of all retired employees

In 2004, the APFMA obtained the names and addresses of all City retirees. When the City failed to respond to our initial request via the Georgia Open Records Act (50-18-70), it was necessary to initiate legal action. A court order was issued on 12/30/2004 directing the City of Atlanta to produce the information requested as it pertains to retirees. A copy of the court order is attached above.

If the APFMA needs this information in the future, the APFMA should first submit an open records request by following the directions on the City of Atlanta Website: "To submit a Georgia Open Records Request, you may send an email to DOFBO@atlantaga.gov or call (404) 330-6430." Based on the APFMA's experience in 2015, it is recommended to include the 2004 court order and a letter of introduction along with the open records request via email. This should be followed by a telephone call.

State Retirement Income Exclusion

In Georgia, taxpayers who are 62 years of age or older may be eligible for a retirement income exclusion on their public pension when completing their Georgia income tax return form. For taxable years beginning on or after January 1, 2012, the exclusion amount can be as low as $35,000 per eligible taxpayer or as high as $65,000 per eligible taxpayer.

The Georgia retirement income exclusion does not apply when completing your federal income tax forms.

The limits for the Georgia retirement income exclusion were revised by House Bill 386 in 2012. The Georgia Code governing the retirement income exclusion is 48-7-27 (Computation of taxable net income).

Please complete the Retirement Income Exclusion Worksheet that is located in the “Form 500 Forms and General Instructions” booklet. Typically it is located on or about page 14 of the booklet. Also, when claiming the Georgia retirement income exclusion you must complete Schedule 1 (Adjustments to Income Based on Georgia Law). One paragraph of instructions is located on or about page 11 of the booklet and it is titled “1. Retirement Income.”

Included beneath the Retirement Income Exclusion Worksheet are the following two statements:

“Income or losses should be allocated to the person who owns them.”

“If any item is held jointly, the income or loss should be allocated to each taxpayer at 50%.”

These two statements are not specifically contained in O.C.G.A. 48-7-27.


Federal Law

PSO Income Exemption - IRS Pub. 575

IRS documents are available online at www.irs.gov. However, if you want or need a IRS tax form, schedule, publication, or instructions as a paper copy; you can call 1-800-TAX-FORM (1-800-829-3676) and request a paper copy at no cost to you. This will save you the cost of paper and toner. The items you request will be sent to your home. It should be noted that the customer service representative taking your order is not a tax preparer or tax specialist. They can not answer your tax questions. They do not know what documents you need so be prepared and very specific as to what you need sent to you. The following are three suggestions for IRS publications that are worthwhile obtaining for your tax records/files on an intermittent basis:

a.) Publication 17 - Tax Guide For Individuals (285 pages)

b.) Publication 590 - Individual Retirement Arrangements (115 pages)

c.) Publication 575 - Pension and Annuity Income (43 pages)

City Code

Atlanta’s City Code of Ordinances can be accessed for free at the following Website. Sections of the City Code that may be of interest are listed below.

municode.com

Select - Browse the Library or Code Library
Select - Georgia
Select – Atlanta
Select – View Atlanta Code of Ordinances

Part I
Chapter 6 – Pensions
Article I – In General
Article II – Non-uniformed Officers
Article III – Police Department
Article IV – Firefighters

Part II
Chapter 2 – Administration
Article VIII – Employee Benefits