Georgia
Notre Dame’s signature win over Georgia shows how different Marcus Freeman’s Irish are
NEW ORLEANS — Marcus Freeman grabbed hold of his six kids, each making their way to a podium covered by blue and white confetti. Notre Dame’s head coach had already lifted the Sugar Bowl trophy, capping a Thursday night that took everything and everyone. So Freeman stole a moment to soak in the scene Notre Dame hired him to deliver, sharing it with his family.
They’d all just watched Notre Dame beat Georgia 23-10 to advance to the semifinals of the College Football Playoff.
Inside the Caesars Superdome, Freeman became something bigger than the first-time head coach thrust into the top job three years ago after Brian Kelly’s abrupt exit for LSU, only because he had Notre Dame at his back. His program played fearless football against the kind of opponent that had made it feel inferior for so long. The Irish went for it on fourth down, and when they didn’t get it, they forced a four-and-out. When they wanted to burn clock in the fourth quarter, they made Georgia panic with a mass substitution that got the Bulldogs to jump offside.
The Irish sprung their first kickoff return touchdown of the season, buoyed by a Marshall transfer. Notre Dame created two massive turnovers, one of which was a strip sack by a Duke transfer that set up a touchdown pass to a Clemson transfer. A South Carolina transfer hit three field goals. And when the Irish needed a fourth-down stop near the goal line, a transfer from Northwestern broke the pass up.
This Notre Dame team did what no Notre Dame team has done in 31 seasons and won a major bowl game. And it did it only because its head coach manifested this scene into reality, pulling every available lever and finding every possible edge. The Irish needed them all.
“That’s the aggressiveness in terms of our preparation that I want our program to have, and again, out there when it matters the most,” Freeman said. “That’s got to be one of our edges, that we are going to be an aggressive group and not fear making mistakes.”
The end result sends Notre Dame to the Orange Bowl to face Penn State on Jan. 9, one week after this signature win that included so many autographs. It would be impossible to read off them all, starting with the head coach and going all the way down to the walk-on receiver Leo Scheidler, who helped spring Jayden Harrison’s 98-yard kickoff return to open the third quarter.
JAYDEN HARRISON
9️⃣8️⃣ YARDS#GoIrish | @j_harrison5
— Notre Dame Football (@NDFootball) January 2, 2025
Notre Dame needed every leading actor and bit part to follow the script. And the entire football program remembered its lines.
“They’re incredible kids. They are the best of the best,” said defensive coordinator Al Golden. “I think they choose Notre Dame for all the right reasons. It’s not me, me, me. Any of those guys to come here and submit to the program and put your ego aside and go for team glory? That’s rare. Rare. Rare. Rare.”
Golden’s defense delivered without star defensive tackle Rylie Mills and cornerback Benjamin Morrison, both lost for the season to injury. And so reserve defensive tackles Gabriel Rubio and Donovan Hinish stood tall, especially after Howard Cross III left with an ankle injury. Cornerbacks Christian Gray and Leonard Moore continue to fill in for Morrison. And when All-American safety Xavier Watts missed time, Rod Heard II stepped forward.
“All of us who decided to join the team for our last year committed ourselves to this vision of being national champions,” Heard said. “We’ve leaned into Notre Dame. Whatever I have to do for this team, that’s what I’m gonna get done.”
Inside the Notre Dame locker room, RJ Oben cradled the game ball given to him by Freeman. For one night he wasn’t the other transfer from Duke, Oben was the guy who made his first sack in an Irish uniform, dropping Gunner Stockton in the final seconds of the first half and forcing a fumble recovered by Junior Tuihalamaka. One snap later, Riley Leonard hit Beaux Collins for a 13-yard touchdown, Notre Dame’s only offensive touchdown in the game.
“If you’re gonna make a game-changing play, now is the time,” Oben said. “We came here knowing this is a big stage and this is why we’re here, to perform in a season like this. All the guys.”
GO DEEPER
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But how Notre Dame put down Georgia said less about personnel than the culture connecting it. The Irish got production from virtually every transfer against the Bulldogs, none of those players wanted by the SEC champions. And Notre Dame got much from its core too, an offensive line that’s grown throughout the season into a group that could spring a 12-play, 41-yard drive in the fourth quarter that bled 7:36 of clock and left the Bulldogs without recourse.
A punt has never looked so good.
“It’s Notre Dame football at its finest. They delivered their very best when their very best was needed,” said offensive coordinator Mike Denbrock. “We probably set offensive football back 15 years. But we did what we needed to do to win.”
Notre Dame will meet Penn State in the CFP semifinals. (Sean Gardner / Getty Images)
Notre Dame did it because Freeman called the biggest game of his life, the day after a tragedy on Bourbon Street pushed the Sugar Bowl back a day.
At breakfast, Golden counseled defensive backs coach Mike Mickens that Notre Dame needed to stay aggressive in coverage, even if the Irish got beat with a deep ball. And they did get beat with Stockton’s arm. And they did stay aggressive.
Freeman knew he needed something big from special teams, no matter how much Jeter had struggled through injury this season and no matter what it took from special teams coordinator Marty Biagi. Freeman got that too. After the game, Biagi wore his father Stephen’s Notre Dame jacket, honoring him after he succumbed to lung cancer four hours after the Indiana game late last month. Just a day before Notre Dame beat the Hoosiers, Biagi’s wife gave birth to the couple’s twins. A girl and a boy. Their names are Brooke Renee and Stephen Jacob.
“He wouldn’t have wanted, as a Notre Dame grad, to go any other way,” Biagi said. “I know he was up there tonight watching. Trying to make him proud.”
Stephen Biagi would have been as Jeter drilled field goals from 44, 48 and finally 47 yards early in the fourth quarter to put Notre Dame ahead by the final score. And Harrison’s kickoff return did feel like divine intervention as he cut through Georgia’s coverage units, sprung by a walk-on receiver’s block after Scheidler subbed in for starter Collins, who needed an IV at halftime.
Even not punting worked, as Notre Dame tried that mass substitution on fourth-and-1 from its own 18-yard line early in the fourth, rushing the punt unit off and the offense on, trying to get Georgia to jump offside. Notre Dame had no intention of actually snapping the ball, until Jalon Walker jumped.
The play was called “Got ’Em.”
“And we did,” Denbrock said.
In the Superdome tunnels, Denbrock tried to make sense of this all, less the game he just called and more what it meant for the program he’d called it for. This is Denbrock’s third stint at Notre Dame under his third head coach. He’s been in these games. Never won them. No one around Notre Dame has, amid a major bowl losing streak that dates back to Lou Holtz and covers the tenure of four other head coaches. Most of these games haven’t been close. They’ve been supposed referendums on what Notre Dame football can be in the modern age.
And now Notre Dame is something else entirely.
“We’ve all endured all of these ‘we don’t belong’ and ‘you’re not supposed to be here’ and all that stuff that we’ve had to deal with all those years,” Denbrock said. “To see those kids erase that, at least for the time being, and do the things, that was all about heart and toughness.
“Regardless of the stage we’ve been on, we’ve been true to who we are. I’m just so happy for everybody.”
Because that’s exactly what this required.
Everybody.
GO DEEPER
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(Top photo: Jonathan Bachman / Getty Images)
Georgia
Georgia politicians react along party lines to Minneapolis ICE officer shooting, killing US citizen
Georgia
Stacey Abrams rules out 2026 bid for Georgia governor
Two-time Democratic nominee says she’ll focus on fight against ‘authoritarianism’ instead.
Former gubernatorial candidate Stacey Abrams speaks at the Georgia State University Convocation Center in Atlanta on Tuesday, July 30, 2024, for a Kamala Harris campaign rally. (Arvin Temkar/AJC)
Stacey Abrams won’t be on the Georgia ballot in 2026.
The two-time Democratic nominee for governor definitively ruled out another run for Georgia’s top job this year, saying Thursday she’ll instead continue her work fighting what she sees as the nation’s lurch toward authoritarianism under President Donald Trump.
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Georgia Gubernatorial Democratic candidate Stacey Abrams and Republican candidate Brian Kemp greet each other before a live taping of the 2018 Gubernatorial debate for the Atlanta Press Club at the Georgia Public Broadcasting studio in Atlanta, Tuesday, Oct. 23, 2018. (Alyssa Pointer/AJC)
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A broader battle
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Rev. Martha Simmons wears an “election protection” badge during election day on Tuesday, Nov. 3, 2020, as a part of the New Georgia Project’s Faith Initiative. (Christina Matacotta for the AJC)
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Democratic candidates for governor include (top row, left to right): Keisha Lance Bottoms, Geoff Duncan, Jason Esteves. Bottom row: Derrick Jackson, Ruwa Romman and Michael Thurmond. (AJC file photos)
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Georgia
Georgia Republicans move to scrap state income tax by 2032 despite concerns
ATLANTA — Eliminating state income taxes sounds great to many voters, but Republicans backing the push in multiple states still face questions about whether such big tax cuts can be made without raising other taxes or sharply cutting state funding for education, health care and other services.
Georgia on Wednesday became the latest state to launch a bid to abolish its personal income tax, with Republican leaders in the Senate backing a proposal to zero it out by 2032. This year, Georgia’s personal income tax is projected to collect about $16.5 billion, or 44% of the state’s general revenue.
The push is driven by politics. Lt. Gov. Burt Jones, the Republican who leads the state Senate, has made eliminating income taxes a centerpiece of his 2026 campaign for governor. State Sen. Blake Tillery, a Vidalia Republican who led a committee to abolish the tax, is among candidates to succeed Jones as lieutenant governor.
“This is the first vote that we are going to get to take to address affordability,” Tillery said.
But it’s unclear if the proposal will pass. Georgia House Republicans may want to continue nibbling away at the tax in smaller bites, preferring a “measured” approach. Republican House Speaker Jon Burns of Newington said Wednesday that his big 2026 goal is to eliminate property taxes for homeowners, but said he’s willing to consider the Senate plan.
Republican Gov. Brian Kemp, serving his last year, has been cool to total elimination of the income tax. He declined to comment Wednesday on the Senate plan, but spokesperson Carter Chapman said Kemp wants “to continue lowering taxes and putting more money in Georgians’ pockets as he has throughout his term.”
The state’s Democratic minority opposes the move, saying it would mostly benefit high earners and the state needs money to provide services.
Georgia House Speaker Jon Burns (R-Newington) holds a pre-session press conference to discuss his priorities for the 2026 legislative session, at the State Capitol in Atlanta, Ga, Wednesday, Jan. 7, 2026. Credit: AP/Matthew Pearson
Multiple GOP-led states seek tax cuts
Iowa, Kentucky, Mississippi and Missouri have all set goals to abolish the personal income tax, joining eight other states that don’t tax personal income. Eight other states besides Georgia are cutting personal income tax rates this year, according to the Tax Foundation, a Washington, D.C., group generally skeptical of higher taxes.
“We’ve seen a lot of states cut their income tax rates in the last four or five years, especially during the COVID-19 pandemic and coming out of it,” said Aravind Boddupalli, senior researcher at the Urban-Brookings Tax Policy Center in Washington, D.C.
Supporters say cuts help a state compete for new residents and businesses, pointing to growth in Texas and Florida, two states without personal income taxes.
“Your income tax is a tax on productivity,” said Manish Bhatt, who studies state taxes for the Tax Foundation. “If you are taxing productivity, you are potentially losing out on economic gains.”
Georgia House Speaker Jon Burns (R-Newington) holds a pre-session press conference to discuss his priorities for the 2026 legislative session, at the State Capitol in Atlanta, Ga, Wednesday, Jan. 7, 2026. Credit: AP/Matthew Pearson
Front-loading cuts for lower earners
Georgia has already been cutting income taxes, taking what was once a top income tax rate of 6% and lowering it to a 5.19% flat rate. Republicans broadly support a further cut for individual and corporate taxpayers to 4.99% this year, worth an estimated $800 million in foregone tax revenue.
The Senate plan would then freeze the corporate rate and focus on individual tax cuts. It proposes in 2027 to exempt the first $50,000 of income for a single person or $100,000 for a married couple, up from $12,000 and $24,000 now.
Faced with Democratic criticism about affordability, the big increase in exempt income is central to Republicans’ own arguments about how they can make money stretch farther. About 70% of Georgians reported less than $100,000 of taxable income in 2024, according to state figures.
“It is a plan that gives benefits first to hardworking families,” Tillery said.
The initial rate cut, plus the exemption proposal, would lower Georgia revenue by $3.8 billion in its 2027 budget year. Tillery says the state could pay by using surplus tax revenue and shifting back to paying for capital expenditures through borrowing instead of cash. But those moves probably wouldn’t cover the foregone revenue even in the first year, much less $13 billion more in cuts to get to zero.
Tillery said revenue should be bolstered by trimming business income and sales tax breaks, saying legislators should reduce “corporate welfare.” But lawmakers and Kemp have balked at curtailing those measures in recent years.
Some tax cuts backfired
Tax cuts haven’t always been a political bonanza. In Kansas, after Republicans under Gov. Sam Brownback cut income taxes steeply more than a decade ago, voters revolted at budget cuts and lawmakers imposed multiple tax increases to cover persistent budget shortfalls, including restoring some income tax cuts. Democratic Gov. Laura Kelly won her first term in 2018 by framing the race as a referendum on Brownback’s policies.
“State income taxes are only bad if you fundamentally don’t believe that the services, the public investments that state governments provide, are worth anything,” said Matt Gardner, a senior fellow with the left-leaning Institute on Taxation and Economic Policy .
In Missouri, Republican Gov. Mike Kehoe and GOP legislative leaders have made phasing out the state’s income tax a top priority for the session starting Wednesday. They’re looking to expand sales taxes to services which currently are untaxed to help offset lost revenue.
“We want to do this in a smart, efficient way that’s not going to have the state go off some sort of fiscal cliff,” Missouri House Majority Leader Alex Riley told The Associated Press on Tuesday.
But expanding sales taxes could fall more heavily on poorer taxpayers. The liberal-leaning Georgia Budget and Policy Institute estimated that if Georgia doesn’t expand its sales tax, the combined state and local sales tax rate would have to rise sharply from the current 7.42% to recover revenue losses.
All that leads to questions about income-tax elimination plans, even from Republicans. Burns, the Georgia House speaker, said he’s “open” to any plan that benefits Georgians.
“But we’ve got to have the details, and it has to work,” Burns said. “We need to make sure we can continue to do vital services — health care, public safety, education, all the things we talked about.”
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