ATLANTA — Two bills dealing with Georgia’s income tax have passed the state Senate and now head to the House for consideration.

One measure would eliminate the state income tax entirely for people making less than $100,000 a year. A second bill would lower the state income tax rate to 3.99 percent.

Democratic state Sen. Nikki Merritt warned the proposals could create a hole in the state budget.

“This scam bill creates a massive hole in our state budget,” said Merritt.

Republican Sen. Blake Tillery argued the changes would benefit middle-class Georgians.

The legislation now moves to the Georgia House.