Georgia 2025 2025-2026 Regular Session

Georgia Senate Bill SR386 Enrolled / Bill

Filed 04/04/2025

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Senate Resolution 386
By: Senators Moore of the 53rd, Dolezal of the 27th, Strickland of the 42nd, Anavitarte of
the 31st, Gooch of the 51st and others 
ADOPTED SENATE
A RESOLUTION
Creating the Senate State FairTax Study Committee; and for other purposes.
1
WHEREAS, Georgia is reviewing its taxation structure and the appropriateness of its various2
forms of taxation; and3
WHEREAS, one of the ideas for tax reform nationally is the implementation of the FairTax;4
and5
WHEREAS, the implementation of the FairTax at the state level should be considered one6
of the methods of reforming the current system of taxation in Georgia; and7
WHEREAS, it would be beneficial for a study to be undertaken of the FairTax on the state8
level to determine if it would be appropriate for Georgia.9
NOW, THEREFORE, BE IT RESOLVED BY THE SENATE:10
(1)  Creation of Senate study committee. There is created the Senate State FairTax11
Study Committee.12
(2)  Members and officers. The committee shall be composed of the chairperson of the13
Senate Finance Committee and four members of the Senate to be appointed by the14
S. R. 386
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President of the Senate.  The chairperson of the Senate Finance Committee shall serve
15
as chairperson of the committee.16
(3)  Powers and duties. The committee shall undertake a study of the conditions, needs,17
issues, and problems mentioned above or related thereto and recommend any action or18
legislation which the committee deems necessary or appropriate.19
(4)  Meetings. The chairperson shall call all meetings of the committee.  The committee20
may conduct such meetings at such places and at such times as it may deem necessary or21
convenient to enable it to exercise fully and effectively its powers, perform its duties, and22
accomplish the objectives and purposes of this resolution.23
(5)  Allowances and funding. The legislative members of the committee shall receive24
the allowances provided for in Code Section 28-1-8 of the Official Code of Georgia25
Annotated.  The allowances authorized by this resolution shall not be received by any26
member of the committee for more than five days unless additional days are authorized. 27
Funds necessary to carry out the provisions of this resolution shall come from funds28
appropriated to the Senate.29
(6)  Report.30
(A)  In the event the committee adopts any specific findings or recommendations that31
include suggestions for proposed legislation, the chairperson shall file a report of the32
same prior to the date of abolishment specified in this resolution, subject to33
subparagraph (C) of this paragraph.34
(B)  In the event the committee adopts a report that does not include suggestions for35
proposed legislation, the chairperson shall file the report, subject to subparagraph (C)36
of this paragraph.37
(C)  No report shall be filed unless the same has been approved prior to the date of38
abolishment specified in this resolution by majority vote of a quorum of the committee. 39
A report so approved shall be signed by the chairperson of the committee and filed with40
the Secretary of the Senate.41
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(D)  In the absence of an approved report, the chairperson may file with the Secretary
42
of the Senate a copy of the minutes of the meetings of the committee in lieu thereof.43
(7)  Abolishment. The committee shall stand abolished on December 1, 2025.44
S. R. 386
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