GA says this. Note that there is a word missing from their booklet:
Retirement income. The maximum retirement income exclusion is $35,000 for taxpayers who are: (A) 62 - 64 years of age, or (B) less than 62 and permanently disabled to such an extent that they are unable to perform any type of [sic]
The retirement exclusion is $65,000 if the taxpayer is 65 or older.
https://dor.georgia.gov/sites/dor.georgia.gov/files/related_files/document/TSD/Booklet/IT-511/2018_I...
