HR 30: Tax Cuts and Jobs Act of 2017; permanent extension; express support

This is a resolution, not a binding law. It does not change any Georgia statute or tax rate itself. Instead, it states the Georgia House of Representatives' opinion on a federal law, the Tax Cuts and Jobs Act of 2017, which cut individual and corporate income tax rates and capped the state and local tax (SALT) deduction at $10,000. Many of its individual tax provisions are scheduled to expire after December 31, 2025. The resolution lists reasons its sponsors believe the 2017 tax cuts benefited the economy, including lower unemployment, higher household income, and a lower corporate tax rate. It then resolves that House members support Congress making the tax cuts permanent, paired with matching federal spending cuts to avoid growing the national debt. It also directs the Clerk of the House to distribute copies to the public and press.

• States the Georgia House of Representatives' support for permanently extending the federal Tax Cuts and Jobs Act of 2017.
• Calls for the extension to be paired with matching federal spending cuts so the national debt does not grow.
• Directs the Clerk of the House of Representatives to make copies available to the public and press.
• Does not amend any Georgia statute, tax rate, or state budget item; it takes no binding legal action.

The resolution directly affects only the internal record of the Georgia House of Representatives. It expresses a position relevant to Georgia taxpayers who file federal income taxes, since it concerns individual and corporate federal tax provisions, but it has no direct legal effect on any Georgian's taxes.

Because this is a resolution rather than a bill amending law, it carries no legal force and changes no Georgia tax rule. Its practical effect is limited to signaling the Georgia House's stance to Congress on whether federal tax cuts, including the SALT deduction cap, should be made permanent.

• The whereas clauses describe the 2017 federal tax law's effects, including a reduced corporate rate from 35 percent to 21 percent and a $10,000 cap on the state and local tax (SALT) deduction.
• The whereas clauses note that 23 individual income tax provisions from the 2017 law expire after December 31, 2025.
• The resolving clause states House members' 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
• legislative resolutions