HR30: HR30 Tax Cuts and Jobs Act of 2017; permanent extension; express support

This resolution does not change any Georgia law. It is a statement from the Georgia House of Representatives expressing its opinion on federal tax policy. The resolution recounts the effects of the 2017 federal Tax Cuts and Jobs Act, including lower individual and corporate tax rates and a $10,000 cap on the state and local tax (SALT) deduction, and notes that many of its individual tax provisions are set to expire after December 31, 2025. The resolution formally states the House's support for Congress permanently extending the 2017 tax cuts, paired with equivalent federal spending cuts to avoid increasing the national debt. It also directs the Clerk of the House to distribute copies of the resolution to the public and the press. It has no binding legal effect and does not itself alter any tax rate.

• Formally records the Georgia House of Representatives' support for Congress making the 2017 federal Tax Cuts and Jobs Act permanent.
• States the House's preference that any permanent extension be paired with matching federal spending cuts to avoid raising the national debt.
• Directs the Clerk of the House to prepare and distribute copies of the resolution to the public and the press.
• Takes no action on Georgia state tax law and creates no new legal requirements, since it is a nonbinding expression of opinion.

This resolution mainly signals a position to the U.S. Congress and the public; it does not directly regulate any Georgia group. It references effects on American taxpayers generally, including middle and working class households, businesses, and state governments affected by the SALT deduction cap.

Because this is a resolution rather than a bill, it does not change any tax rate or deduction in Georgia or federal law. Its main effect is to put the Georgia House on record supporting a specific federal tax policy outcome, which could be cited in political or congressional debate.

• The preamble ('WHEREAS' clauses) recounts the economic effects credited to the 2017 federal tax cuts, including a $1.5 trillion net tax cut and a drop in the corporate rate from 35 percent to 21 percent.
• Notes that 23 provisions tied to individual income taxes, including lower personal rates and a near doubling of the standard deduction, expire after December 31, 2025.
• Highlights the $10,000 annual cap on the state and local tax (SALT) deduction and warns that its expiration would narrow the federal tax base.
• The resolving clause states House support for permanently extending the 2017 tax cuts alongside matching federal spending cuts.
• A further resolving clause directs the Clerk of the House to distribute copies of the resolution to the public and press.

1. 2025-01-17House Second Readers (House)
2. 2025-01-16House First Readers (House)
3. 2025-01-15House Hopper (House)

• David Clark (R, HD-100)Primary sponsor
• Houston Gaines (R, HD-120)
• Ron Stephens (R, HD-164)
• Matt Reeves (R, HD-099)
• Scott Hilton (R, HD-048)
• Emory Dunahoo (R, HD-031)

• federal tax policy
• Tax Cuts and Jobs Act
• SALT deduction
• income tax rates
• congressional resolution