Georgia House Bill HB97

Georgia 2023-2024 Regular Session

• Introduced: 1/30/23

Caption

Revenue and taxation; definitions; change certain provisions

Impact

The impact of HB97 is primarily centered on enhancing the clarity and comprehensiveness of Georgia's taxation laws. By providing a clearer definition of what constitutes an 'Agency', the bill facilitates better governance and oversight of revenue-related activities. These amendments may streamline administrative procedures and ensure that all state entities adhere to the same standards, thereby improving the efficiency of tax administration in Georgia.

Summary

House Bill 97 aims to amend the general provisions related to revenue and taxation in the Official Code of Georgia Annotated, specifically focusing on redefining certain terms within the legislation. The bill proposes modifications to the definition of 'Agency', clarifying its applicability to any department, commission, institution, office, or officer of the state. This change seeks to address ambiguities in the existing law and to ensure that all relevant entities are clearly identified within the context of taxation and revenue collection in Georgia.

Contention

While the bill appears straightforward, some stakeholders have raised concerns regarding the implications of redefining governmental agencies. Critics argue that altering these definitions could lead to unintended consequences in terms of regulatory reach and authority, potentially affecting how state resources are allocated and managed. However, supporters contend that such clarifications are necessary to prevent confusion and to ensure that all relevant state bodies are held accountable under tax law.