Georgia eliminates a major tax inequity by allowing individuals to deduct 100% of their insurance premiums from their state income taxes. (If only the federal government would follow our lead!)
Additionally, small businesses with less than 50 employees will now be able to fund a Health Reimbursement Account (HRA)-only plan. Employees will be able to use the pre-tax funds in these accounts to purchase individual health insurance and/or for medical expenses.
The latter parallels the reforms undertaken in Missouri.
Meanwhile, Florida will allow individuals to purchase low-cost, mandate free insurance plans