SR386: SR386 Senate State FairTax Study Committee; create

Georgia lawmakers are looking at possible changes to how the state collects taxes. This resolution creates the Senate State FairTax Study Committee to look specifically at the FairTax concept, a proposal often discussed nationally as a way to replace other taxes with a broad consumption tax, and decide whether a version of it would work for Georgia. The committee would include the chairperson of the Senate Finance Committee, who leads the group, plus four more senators picked by the President of the Senate. It can hold meetings wherever needed, and members get standard legislative allowances (O.C.G.A. § 28-1-8) for up to five days unless more are approved. Funding comes from the Senate's existing budget. Any findings or proposed legislation must be approved by a majority of a quorum and filed with the Secretary of the Senate before the committee is abolished on December 1, 2025.

• Creates the Senate State FairTax Study Committee to study whether a state version of the FairTax would suit Georgia.
• Sets committee membership as the Senate Finance Committee chairperson plus four senators appointed by the President of the Senate, with the Finance chair leading the group.
• Authorizes the committee to hold meetings as needed and to recommend legislation based on its findings.
• Directs that committee members' allowances come from Code Section 28-1-8, capped at five days unless extra days are approved.
• Requires any approved report or recommended legislation to be filed with the Secretary of the Senate before the committee disbands.
• Abolishes the committee automatically on December 1, 2025.

The resolution directly affects the members of the Georgia Senate appointed to the committee, particularly the Senate Finance Committee chairperson who leads it. More broadly, it could eventually affect Georgia taxpayers if the committee's study leads to future tax legislation.

This resolution does not change any tax law itself; it only sets up a group of senators to study whether Georgia should adopt a FairTax-style system. Any real changes to how Georgians are taxed would require separate legislation based on what the committee recommends.

• Paragraph (1) creates the Senate State FairTax Study Committee.
• Paragraph (2) sets membership as the Senate Finance Committee chairperson plus four senators appointed by the President of the Senate, with the Finance chair serving as committee chairperson.
• Paragraph (3) directs the committee to study the FairTax idea and recommend action or legislation it finds necessary.
• Paragraph (5) states legislative members receive allowances under O.C.G.A. § 28-1-8, capped at five days absent additional authorization, funded from Senate appropriations.
• Paragraph (6) lays out reporting rules, requiring majority approval by a quorum before any report or legislative recommendation can be filed with the Secretary of the Senate.
• Paragraph (7) abolishes the committee on December 1, 2025.

1. 2025-04-02Senate Passed/Adopted (Senate)
2. 2025-03-21Senate Read Second Time (Senate)
3. 2025-03-20Senate Committee Favorably Reported (Senate)
4. 2025-03-13Senate Read and Referred (Senate)
5. 2025-03-11Senate Hopper (Senate)

• Colton Moore (R, SD-053)Primary sponsor
• Greg Dolezal (R, SD-027)
• Brian Strickland (R, SD-042)
• Jason Anavitarte (R, SD-031)
• Steve Gooch (R, SD-051)
• Blake Tillery (R, SD-019)
• Carden Summers (R, SD-013)
• Chuck Hufstetler (R, SD-052)
• Bill Cowsert (R, SD-046)
• Chuck Payne (R, SD-054)
• Clint Dixon (R, SD-045)
• Randy Robertson (R, SD-029)
• Ricky Williams (R, SD-025)
• Lee Anderson (R, SD-024)
• Larry Walker (R, SD-020)
• John Albers (R, SD-056)
• Shawn Still (R, SD-048)
• Mike Hodges (R, SD-003)
• Ben Watson (R, SD-001)
• Frank Ginn (R, SD-047)
• Russ Goodman (R, SD-008)
• Max Burns (R, SD-023)
• Sam Watson (R, SD-011)
• Kay Kirkpatrick (R, SD-032)

1. PassedSenate voteApril 2, 2025

   52 yea, 0 nay (3 not voting, 1 absent)

   Consent Calendar For Senate Study Committees: Senate Vote #380

• tax reform
• FairTax
• state taxation
• legislative study committees