25 LC 50 1218 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 - 1 - 25 LC 50 1218 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 S. R. 386 - 2 - 25 LC 50 1218 (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 - 3 -