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GA SB366

GA SB366
"Tax Expenditures Transparency Act of 2024"; enact


summary

Introduced
01/22/2024
In Committee
03/13/2024
Crossed Over
01/30/2024
Passed
04/02/2024
Dead
Signed/Enacted/Adopted
04/22/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT To amend Title 28 of the Official Code of Georgia Annotated, relating to the General Assembly, so as to revise provisions related to the adoption of general appropriations bills; to require the Governor's budget report to be provided to each member; to revise provisions for certain economic analyses; to revise the legislative review of taxation; to provide for annual meetings; to provide for related matters; to provide for a short title; to provide for an effective date; to repeal conflicting laws; and for other purposes.

AI Summary

This bill, the "Tax Expenditures Transparency Act of 2024," aims to improve the transparency and oversight of tax expenditures (such as tax credits, deductions, and exemptions) in Georgia. Key provisions include: requiring the Governor's budget report to provide a summary of all tax expenditures, including their cost and statutory authority; mandating the Department of Audits and Accounts to conduct at least 12 economic analyses each year on select tax expenditures that are set to expire; and requiring the House Ways and Means Committee and Senate Finance Committee to meet annually to review the completed economic analyses. The bill also adjusts the timeline for the legislative review of taxation, moving it to an annual process rather than a one-time review. Overall, the bill seeks to enhance the transparency and legislative oversight of Georgia's tax expenditures.

Committee Categories

Budget and Finance

Sponsors (14)

Last Action

Act 419 (on 04/22/2024)

bill text


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