SR309: SR309 Sales or Income Tax Credit; any bill proposing to receive a two-thirds' vote of the membership of each house of the General Assembly in order to become law; require -CA

Right now, the Georgia General Assembly can create new sales or income tax credits or exemptions with a simple majority vote, like most other legislation. This resolution proposes a constitutional amendment that would raise that bar for any bill creating a new sales or income tax credit or sales or income tax exemption, requiring a two-thirds vote of the members elected to each chamber of the legislature. The higher voting threshold would apply starting January 1, 2027. It would not apply to renewing a tax credit that already exists as of that date, as long as the renewal does not make the credit bigger. Because this is a constitutional amendment, it must first be approved by Georgia voters in a statewide referendum before it can take effect, and the resolution sets the exact ballot language voters would see.

• Proposes a constitutional amendment requiring a two-thirds vote of each house of the General Assembly to pass any new sales or income tax credit or exemption.
• Sets January 1, 2027 as the date the higher voting threshold would begin applying to such bills.
• Exempts renewals of existing sales or income tax credits from the two-thirds requirement, as long as the renewal does not increase the credit's value.
• Sends the proposed amendment to Georgia voters for ratification or rejection in a statewide vote, with specific ballot wording written into the resolution.

This affects Georgia state lawmakers, who would face a higher vote threshold to pass new tax breaks, and businesses or industries that lobby for sales or income tax credits and exemptions. Georgia voters are directly affected because they would decide whether to ratify this constitutional change.

If ratified, new sales or income tax breaks would become harder to pass, since supporters would need a two-thirds supermajority instead of a simple majority in both chambers. This could make it more difficult for narrow or industry-specific tax incentives to become law, while leaving existing credits largely undisturbed if simply renewed.

• Section 1 adds a new paragraph to Article VII, Section III of the Georgia Constitution requiring a two-thirds vote of members elected to each house for any bill proposing a sales or income tax credit or exemption.
• The requirement applies only to bills considered on or after January 1, 2027.
• An exception allows renewal of a sales or income tax credit already in existence as of January 1, 2027, without triggering the two-thirds requirement, provided the renewal does not increase the credit.
• Section 2 directs that the amendment be submitted to voters under the constitutional referendum process in Article X, Section I, Paragraph II, and specifies the exact yes/no ballot question.

1. 2026-01-12Senate Recommitted (Senate)
2. 2025-03-04Senate Read Second Time (Senate)
3. 2025-03-03Senate Committee Favorably Reported By Substitute (Senate)
4. 2025-02-28Senate Read and Referred (Senate)
5. 2025-02-27Senate Hopper (Senate)

• Blake Tillery (R, SD-019)Primary sponsor
• John Albers (R, SD-056)
• Chuck Hufstetler (R, SD-052)
• Bill Cowsert (R, SD-046)
• Derek Mallow (D, SD-002)
• Greg Dolezal (R, SD-027)
• Shawn Still (R, SD-048)
• Steve Gooch (R, SD-051)

• tax credits
• constitutional amendment
• state taxes
• legislative voting rules
• tax exemptions