Georgia Form 500 p1-3 is deducting $10,000 SALT instead of $40,000

[user17726483131]

When reviewing over my Georgia tax forms, I found that the Georgia Form 500 p1-3, Georgia Itemized Deduction Smart Worksheet Item #4, is showing $10,000 as the SALT limitation.  Didn't this change to $40,000 for tax reporting year 2025?  Shouldn't this worksheet be showing the $40,000.  I am using the Turbo Tax Desktop version.  

[DavidD66]

It did increase to $40,000 for federal tax and many states are conforming to the new federal limit.  However, Georgia has yet to adopt the new limit.  From the Georgia Department of Revenue - Tax Updates: "Georgia has yet to adopt the federal tax law changes in the federal One Big Beautiful Bill Act because the Act was signed on July 4, 2025."  All changes to the Georgia tax code have to be passed by the Georgia General Assembly.  They have not yet passed legislation to adopt the provisions of the OBBBA.  

[Knockout]

Georgia had a 1.2 billion dollar surplus in 2025, so the governor is returning $250-$500 to each Georgia resident, but at the same time Georgia won’t raise the state SALT deduction to match the Federal amount of $40,000? I guess we know where the surplus is coming from.