ATLANTA — The Georgia Senate has approved a pair of bills addressing the state’s income tax following hours of debate.

One measure would eliminate the state income tax entirely for people making less than $100,000 a year. A second bill would reduce the income tax rate over three years to 3.99%.

Republicans say the legislation is their answer on affordability. “People are struggling, and we’ve heard them,” said Senator Larry Walker.

Democratic Sen. Nikki Merritt criticized the proposal. “This is a middle class tax hike,” Merritt said. “It’s going to be a hole so deep that it will swallow the services that everyday families rely on.”

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

Republican Sen. Blake Tillery defended the measures, saying they would benefit middle-class Georgians. “We’ve got to be able to do better,” Tillery said.

He also stated, “this bill is tailored to effect and impact most, those families making between $50,000 and $125,000.”

Tillery added, “We want to work with them; our tax plan does not in any way run incongruent to their property tax plan, but for to have conversations with them about that as that moves forward.”

The legislation now moves to the Georgia House for consideration.

WSB Radio’s Jonathan O’Brien contributed to this story.