Georgia 2025-2026 Regular Session

Georgia Senate Bill SR386

Introduced
3/11/25  
Refer
3/13/25  
Report Pass
3/20/25  
Enrolled
4/2/25  

Caption

Senate State FairTax Study Committee; create

Impact

If passed, the creation of this committee would allow for a thorough evaluation of the FairTax concept. Proponents see this as a significant step toward modernizing Georgia's taxation policy to make it more equitable and simpler for taxpayers. The study could encompass various facets of tax impacts on state revenue, compliance burdens on citizens and businesses, and overall economic implications. This initiative reflects a broader movement towards significant tax reform potentially affecting many Georgians.

Summary

Senate Resolution 386 aims to create the Senate State FairTax Study Committee in Georgia. This committee is tasked with studying potential tax reforms, specifically the implementation of the FairTax at the state level. The bill emphasizes the need for exploring different structural elements of Georgia's current taxation system and assessing whether the FairTax could be a viable alternative. It recognizes the growing national discourse surrounding tax reform and intends to position Georgia among states reviewing their approaches to taxation.

Contention

While proponents support the establishment of the study committee, concerns may arise regarding the FairTax's implications, including its effects on different socioeconomic groups and state revenue generation. Critics may argue that shifting to a consumption-based tax model could disproportionately impact lower-income residents, as it taxes spending rather than income. As the committee deliberates, opposition voices may express the need to safeguard against unintended consequences of enacting such a fundamental change in tax policy. Thus, the discussions surrounding SR386 are likely to highlight the complexities and contentious nature of tax reform.

Companion Bills

No companion bills found.

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