Georgia 2023-2024 Regular Session

Georgia Senate Bill SR575

Introduced
2/8/24  
Refer
2/9/24  
Introduced
2/8/24  

Caption

Sales Tax; educational purposes; provide - CA

Impact

The implications of SR575 on state laws are substantial as it would alter the current legislative framework regarding how educational sales tax revenues can be expended. By permitting expenditures on classroom materials and supplies, the bill aims to enhance educational resources. However, it also requires that any spending must be meticulously tracked in a separate, restricted account to maintain accountability and ensure it is used for its intended purpose. This change is designed to improve transparency regarding the use of educational funding and could potentially increase the quality of education by gradually improving classroom conditions.

Summary

Senate Resolution 575 proposes an amendment to the Georgia Constitution aimed at modifying the use of sales tax collected for educational purposes. This amendment seeks to explicitly allow a portion of the sales tax to be allocated towards the procurement of materials, supplies, and instructional supports utilized directly in classrooms. Under the proposed bill, it is mandated that such expenditures cannot exceed 15% of the local school system's total expenditures from the tax proceeds each year. This provision aims to ensure that a significant portion of educational tax revenue is utilized where it can have the most immediate impact on student learning and instructional quality.

Contention

While the bill is designed to assist local school systems, there may be contention surrounding its implementation, specifically concerning the restrictions on spending. Critics of the bill might argue that the 15% cap limits local school systems' flexibility to address specific needs outside of purchasing classroom materials, especially in times of budget constraints or crises. Moreover, there might be debate regarding the allocation of funds and whether sales tax revenues are sufficient and stable enough to support these needs consistently. As communities weigh the benefits against potential restrictions, discussions will likely emerge regarding the ideal balance between local control and state-imposed guidelines.

Companion Bills

No companion bills found.

Previously Filed As

GA HR882

Local school systems; levy and collect a sales and use tax for maintenance and operation expenses; provide - CA

GA HB229

Sales and use tax; exempt materials used in construction of capital outlay projects for educational purposes; provisions

GA HB230

Revenue and taxation; qualified consolidated government special purpose local option sales tax; provide

GA HB431

Special purpose local option sales tax; counties; provisions

GA HB941

Provides for allocations of certain public school funds to building renovation and replacement purposes in certain school districts (OR SEE FISC NOTE LF RV)

GA SB2606

Educational Facilities Revolving Loan Fund Program; provide for DFA to receive payments on approved loans from.

GA HR1114

Sales tax; educational purposes; used and expended for the benefit of public charter schools located within local school systems; provide - CA

GA HB1271

Provides for allocations of certain local tax revenue to building renovation and replacement purposes in certain school districts (EN SEE FISC NOTE LF RV See Note)

GA SB2430

Educational Facilities Revolving Loan Fund Program; create for purpose of improving educational facilities.

GA HB393

Provides relative to the school facilities preservation and systemwide needs programs in certain school districts (EN SEE FISC NOTE LF EX See Note)

Similar Bills

No similar bills found.