NFIB State Director Hunter Loggins says tax relief, rising insurance costs and regulatory transparency will be top priorities for the state’s small business owners during the 2026 legislative session, which begins Monday, Jan. 13.

Loggins said small businesses are encouraged by Lt. Gov. Burt Jones’s proposal to study reducing or eliminating the state income tax, particularly on the first portion of earnings.

“Most small businesses in the state are organized as pass-through entities, meaning revenue passes through the business to the owner, who pays taxes at the individual rate,” Loggins said. “Reducing the state income tax rates would give owners more flexibility to manage costs, invest in their operations and prepare for the future.”

Since last year’s session ended, NFIB has closely followed interim study committees focused on tax policy, insurance markets and regulatory issues. Loggins said those discussions highlight the pressures small businesses continue to face from higher insurance premiums and unclear or changing regulations.

“Our focus this session will be on policies that provide certainty and stability,” Loggins said. “Small business owners need clear rules and predictable costs so they can focus on serving customers and growing their businesses.”

Loggins said any changes to the tax code should be done carefully and responsibly, without shifting costs onto small businesses.

“Georgia has earned a strong reputation as a place where small businesses can succeed,” Loggins said. “Our members looking forward to working with lawmakers on legislation that helps small businesses grow, create jobs and strengthen their communities.”