Bill > SR309

This resolution proposes an amendment to the Georgia Constitution that would require any new sales or income tax credit or exemption to receive a two-thirds vote of the members elected to each house of the General Assembly in order to become law, starting January 1, 2027. The proposed amendment includes an important exception: it would not apply to renewals of existing tax credits as of January 1, 2027, as long as those renewals do not increase the original credit amount. The resolution mandates that the proposed constitutional amendment be submitted to voters for ratification, with a ballot question that asks whether the Constitution should be amended to require a two-thirds vote for "special interest" sales or income tax credits or exemptions. If ratified according to the state constitution's procedures, the amendment would become part of Georgia's constitutional framework, effectively making it more difficult to pass new tax credits or exemptions by raising the required legislative approval threshold from a simple majority to a supermajority.

https://www.legis.ga.gov/legislation/71003