Georgia § 47-1-30 - Authority to increase benefits.
Full text of Georgia Official Code of Georgia Annotated § 47-1-30 — Authority to increase benefits., with citation guidance and answers to common questions.
§ 47-1-30. Authority to increase benefits.
As used in this Code section, the term: "Board of trustees" means the board of trustees or other fiscal authority or governing body, by whatever name designated, of a retirement system. "Retirement system" means a retirement or pension system or fund created by or pursuant to the authority of Georgia law which was listed in paragraph (4) of subsection (a) of Code Section 48-7-27 on January 1, 1989. The board of trustees of a retirement system is authorized to increase benefits paid to both present and future retirees and beneficiaries under the retirement system to offset, wholly or partially, the taxation of retirement benefits pursuant to the provisions of Chapter 7 of Title 48, relating to Georgia income taxes, provided that any increase in benefits granted pursuant to the authority of this subsection: Shall not apply to any portion of a benefit which exceeds $37,500.00 on the date the benefit increase is granted; and Shall be consistent with maintaining the actuarial soundness of the retirement system in conformity with minimum funding requirements of Code Section 47-20-10. The provisions of this Code section are in addition to any powers possessed by a board of trustees pursuant to the provisions of any other law. (Code 1981, § 47-1-30 , enacted by Ga. L. 1990, p. 879, § 1; Ga. L. 1991, p. 605, § 1.) Editor's notes. - For the list described in paragraph (a)(2), see Ga. L. 1989, Ex. Sess. p. 5.
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 47-1-30
What does Official Code of Georgia Annotated § 47-1-30 cover?
Section 47-1-30 ("Authority to increase benefits.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 47-1-30?
A common citation format is "Official Code of Georgia Annotated § 47-1-30" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 47-1-30 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.