"Our decision was not made for economic gain and our values are not for sale," CEO Ed Bastian wrote in the letter that was obtained by ABC News and later shared on social media.
"While Delta’s intent was to remain neutral, some elected officials in Georgia tied our decision to a pending jet fuel tax exemption, threatening to eliminate it unless we reversed course," Bastian wrote in the letter.
"I have heard from many of you over the last few days. Our people and our customers have a wide range of views on how to increase safety in our schools and public places, and we are not taking sides. Our objective in removing any implied affiliation with the NRA was to remove Delta from this debate," he continued.
The letter noted that the company is in the process of reviewing discount rates that are offered "for any group of a politically divisive nature."
The proposed tax break at the center of the debate impacts the cost of jet fuel. The Associated Press reported that the break was estimated to be worth at least $38 million, and Delta was expected to be the prime beneficiary.
"I know this action by the state legislature troubled him as it does all of us," Bastian wrote.
He concluded by noting that it "is not comfortable to be caught in a highly emotional debate," but added, "hopefully, our decisions this week will serve the ultimate cause."