GA Non-Resident Military Cap Gain on Sale of Primary Residence

[BulldogTom]

Client is Domiciled in FL.   Was stationed in GA for 2 1/2 years and owned his home in GA from the time he arrived until deployed overseas.   Sold the home when he left.   Cap gain is about 20K.   Excluded under §121 for Fed return.   Is it excluded for GA as well?   I see in the instructions that GA follows fed rules for Cap Gains, but nothing about sale of primary residence by non-resident military.

Thanks for any help.

Tom
Longview, TX

[Slippery Pencil]

GA starts with fed agi.  If there's no add back, it would be excluded. 

If GA follows fed cap gain rules, since the cap gain isn't taxable on fed, then it wouldn't be taxable on GA.