If any of the following income was included in your federal adjusted gross income, it can be subtracted from your Georgia income:
- Indemnification payments received by a disabled first responder (a law enforcement officer, fireman, publicly employed emergency medical technician, or a surviving spouse of such an individual) due to total permanent disability, organic brain damage, or death occurring in the line of duty
- Insurance benefit payments for occupational PTSD received by a first responder
- A firefighter's insurance payments received for certain benefits related to cancer