ATLANTA — Efforts are underway to make Georgia a no income tax state.

A special legislative committee is working through the summer to develop a plan to eliminate the state’s 5.19% income tax, a move that would cut more than $16 billion in annual revenue. The committee, chaired by State Senator Blake Tillery, is expected to deliver its recommendations by mid-December ahead of next year’s legislative session.

“It’s not a debate anymore about if we go to zero,” Tillery said. “The question now is how we go to zero.”

Tillery says lawmakers have already been moving in this direction over the past few years and believes this could be the year Georgia takes the final step.

Neighboring states like Tennessee and Florida already have no state income tax, and supporters argue the change could boost economic competitiveness. But critics warn it could come at a cost, potentially requiring increases in sales or property taxes to offset the lost revenue.

WSB’s Jonathan O’Brien contributed to this story