Georgia 2023-2024 Regular Session

Georgia Senate Bill SB566

Introduced
2/29/24  
Refer
3/4/24  
Introduced
2/29/24  

Caption

Sales and Use Taxes; sales to or by certain nonprofit organizations that provide home repair assistance to veterans; exempt

Impact

If enacted, SB566 will significantly affect Georgia's sales tax structure by adding a new exemption under Code Section 48-8-3. This exemption is limited to nonprofits primarily focused on assisting veterans with home repairs, thus promoting initiatives that enhance the quality of life for those who have served in the military. It is anticipated that this law will lead to a greater number of home repair projects benefiting veterans, aided by the financial relief provided through the tax exemption.

Summary

Senate Bill 566 aims to amend the Official Code of Georgia Annotated by introducing an exemption from sales and use taxes for certain nonprofit organizations. Specifically, the bill targets nonprofits that provide home repair assistance to veterans, recognizing their unique service and the need for support in maintaining safe and secure housing. The amendment seeks to encourage charitable giving and assistance to veterans by allowing these organizations to operate without the additional financial burden of sales taxes on their products and services.

Contention

Though the bill appears to have a clear humanitarian goal, it could encounter potential contention regarding its fiscal implications. Critics may argue that tax exemptions can lead to reduced revenue for the state, especially if such exemptions proliferate, potentially creating a precedent for additional exemptions in various sectors. Supporters, however, argue that the long-term benefits of supporting veterans outweigh any immediate fiscal drawbacks, aligning with broader societal commitments to honor and support those who have served.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.