| 6 | 5 | | A RESOLUTION |
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| 7 | 6 | | Creating the Senate State FairTax Study Committee; and for other purposes. |
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| 8 | 7 | | 1 |
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| 9 | 8 | | WHEREAS, Georgia is reviewing its taxation structure and the appropriateness of its various2 |
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| 10 | 9 | | forms of taxation; and3 |
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| 11 | 10 | | WHEREAS, one of the ideas for tax reform nationally is the implementation of the FairTax;4 |
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| 12 | 11 | | and5 |
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| 13 | 12 | | WHEREAS, the implementation of the FairTax at the state level should be considered one6 |
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| 14 | 13 | | of the methods of reforming the current system of taxation in Georgia; and7 |
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| 15 | 14 | | WHEREAS, it would be beneficial for a study to be undertaken of the FairTax on the state8 |
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| 16 | 15 | | level to determine if it would be appropriate for Georgia.9 |
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| 17 | 16 | | NOW, THEREFORE, BE IT RESOLVED BY THE SENATE:10 |
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| 18 | 17 | | (1) Creation of Senate study committee. There is created the Senate State FairTax11 |
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| 19 | 18 | | Study Committee.12 |
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| 20 | 19 | | (2) Members and officers. The committee shall be composed of the chairperson of the13 |
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| 21 | 20 | | Senate Finance Committee and four members of the Senate to be appointed by the14 |
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| 22 | 21 | | S. R. 386 |
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| 23 | 22 | | - 1 - 25 LC 50 1218 |
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| 24 | 23 | | President of the Senate. The chairperson of the Senate Finance Committee shall serve |
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| 25 | 24 | | 15 |
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| 26 | 25 | | as chairperson of the committee.16 |
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| 27 | 26 | | (3) Powers and duties. The committee shall undertake a study of the conditions, needs,17 |
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| 28 | 27 | | issues, and problems mentioned above or related thereto and recommend any action or18 |
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| 29 | 28 | | legislation which the committee deems necessary or appropriate.19 |
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| 30 | 29 | | (4) Meetings. The chairperson shall call all meetings of the committee. The committee20 |
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| 31 | 30 | | may conduct such meetings at such places and at such times as it may deem necessary or21 |
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| 32 | 31 | | convenient to enable it to exercise fully and effectively its powers, perform its duties, and22 |
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| 33 | 32 | | accomplish the objectives and purposes of this resolution.23 |
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| 34 | 33 | | (5) Allowances and funding. The legislative members of the committee shall receive24 |
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| 35 | 34 | | the allowances provided for in Code Section 28-1-8 of the Official Code of Georgia25 |
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| 36 | 35 | | Annotated. The allowances authorized by this resolution shall not be received by any26 |
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| 37 | 36 | | member of the committee for more than five days unless additional days are authorized. 27 |
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| 38 | 37 | | Funds necessary to carry out the provisions of this resolution shall come from funds28 |
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| 39 | 38 | | appropriated to the Senate.29 |
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| 40 | 39 | | (6) Report.30 |
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| 41 | 40 | | (A) In the event the committee adopts any specific findings or recommendations that31 |
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| 42 | 41 | | include suggestions for proposed legislation, the chairperson shall file a report of the32 |
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| 43 | 42 | | same prior to the date of abolishment specified in this resolution, subject to33 |
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| 44 | 43 | | subparagraph (C) of this paragraph.34 |
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| 45 | 44 | | (B) In the event the committee adopts a report that does not include suggestions for35 |
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| 46 | 45 | | proposed legislation, the chairperson shall file the report, subject to subparagraph (C)36 |
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| 47 | 46 | | of this paragraph.37 |
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| 48 | 47 | | (C) No report shall be filed unless the same has been approved prior to the date of38 |
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| 49 | 48 | | abolishment specified in this resolution by majority vote of a quorum of the committee. 39 |
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| 50 | 49 | | A report so approved shall be signed by the chairperson of the committee and filed with40 |
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| 51 | 50 | | the Secretary of the Senate.41 |
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| 52 | 51 | | S. R. 386 |
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| 53 | 52 | | - 2 - 25 LC 50 1218 |
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| 54 | 53 | | (D) In the absence of an approved report, the chairperson may file with the Secretary |
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| 55 | 54 | | 42 |
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| 56 | 55 | | of the Senate a copy of the minutes of the meetings of the committee in lieu thereof.43 |
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| 57 | 56 | | (7) Abolishment. The committee shall stand abolished on December 1, 2025.44 |
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| 58 | 57 | | S. R. 386 |
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| 59 | 58 | | - 3 - |
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