For tax years starting January 1, 2022 and later, Georgia has enacted a new regime designed to help owners of pass through entities (Partnerships & S Corps) increase the amount of state income tax that may be deducted when calculating federal income tax of owners of pass through entities. One of the more unfavorable changes to the tax code under Tax Cuts & Jobs Act (TCJA) was the cap placed on state & local tax deductions. The cap was placed at $10,000 with no regard to fil