Opinion | Georgia’s Flat Tax Advances

State governments aren’t known to run ahead of schedule, but Georgia lawmakers plan to deliver early on a promised tax cut. The acceleration is made possible by another state budget surplus. As Gov. Brian Kemp put it, “this is what happens when you budget conservatively.”

The Governor announced the updated tax cuts Monday to set the agenda for the coming legislative session. The new proposal would enact a flat income-tax rate of 5.39% beginning next year, a leap forward from the state’s current six brackets and 5.75% top rate. Legislative leaders endorsed the reform and plan to vote next month to postdate the new rate to Jan. 1.