The Georgia House passed a measure yesterday to cut the state’s top income tax rate. House Bill 329 would make Georgians pay a 5.4 percent state income tax. Currently the state has a graduated income tax system, with rates starting at 1 percent and rising to 6 percent as the amount of taxable income grows. The bill would create an earned income tax credit for low-income Georgians to make up for the higher rates, and it would eliminate a provision in state law allowing itemized deductions.