---
title: HR 30. Tax Cuts and Jobs Act of 2017; permanent extension; express support
collection: bills
id: 2025-2026/hr30
cite_as: HR 30, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hr30
md_url: https://georgiacommons.org/bills/2025-2026/hr30.md
text_url: https://georgiacommons.org/bills/2025-2026/hr30/text
source_url: https://www.legis.ga.gov/legislation/69380
date: 2025-01-17
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hr30.md?full=1
bill_number: HR 30
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: resolution
status_date: 2025-01-15
last_action: House Second Readers
sponsors:
  - David Clark
  - Houston Gaines
  - Ron Stephens
  - Matt Reeves
  - Scott Hilton
  - Emory Dunahoo
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HR30/2025
upstream_id: 1922168
summaries_model: claude-sonnet-5
topic_tags:
  - federal tax policy
  - Tax Cuts and Jobs Act
  - SALT deduction
  - legislative resolutions
---

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

## Text

House Resolution 30
By: Representatives Clark of the 100th, Gaines of the 120th, Stephens of the 164th, Reeves of
the 99th, Hilton of the 48th, and others
A RESOLUTION
Expressing support for the permanent extension of the Tax Cuts and Jobs Act of 2017; and
for other purposes.
WHEREAS, prior to government-mandated economic shutdowns during the COVID-19
pandemic, the Tax Cuts and Jobs Act of 2017 spurred steady economic expansion and
allowed the spirit of entrepreneurship to flourish while creating new jobs and opportunities
for millions of Americans; and
WHEREAS, the tax cuts of 2017 resulted in a $1.5 trillion net tax cut and were followed by
historically low unemployment rates, an increase in business investment, and a $6,000
increase in real median household income over two years, including scores of raises and
bonuses for workers immediately after the 2017 tax cuts were adopted; and
WHEREAS, more than 100 million American taxpayers from all income groups, but
especially middle and working class American taxpayers, have enjoyed real tax relief due to
the Tax Cuts and Jobs Act of 2017; and
WHEREAS, twenty three provisions of the 2017 tax cuts directly relating to individual
income taxes, such as the reductions in personal income tax rates, the near doubling of the
standard deduction, and the substantial reduction of the hated Alternative Minimum Tax
(AMT), will expire after December 31, 2025; and
WHEREAS, the 2017 tax cuts reduced federal tax rates for households across every income
level, and this relief resulted in a tax cut of more than $1,500 for the average middle-income
earner; and
WHEREAS, prior to the 2017 tax cuts, the top corporate income tax rate in the United States
was 35 percent, the highest among all nations in the Organization for Economic Co-operation
and Development (OECD); and
WHEREAS, the 2017 tax cuts reduced the business tax rate from 35 percent to 21 percent,
bringing the United States back to average among OECD member nations and dramatically
enhancing American competitiveness; and
WHEREAS, the 2017 tax cuts set an annual cap of $10,000 on the state and local tax (SALT)
deduction, thereby broadening the tax base at the federal level and in many states, which
caused state level budget surpluses and resulted in many states offering substantial tax relief;
and
WHEREAS, if the current $10,000 cap on the SALT deduction is allowed to expire after
December 31, 2025, the federal tax base will be narrowed; and
WHEREAS, returning to an unlimited SALT deduction would be an incentive for many
states to once again implement higher taxes and spend at higher levels; and
WHEREAS, a majority of Americans support making the 2017 tax cuts permanent; and
WHEREAS, allowing the Tax Cuts and Jobs Act of 2017 to expire would result in a massive
tax increase on hardworking American taxpayers, a significant decline in American
competitiveness, fewer jobs, reduced wage income for workers, and higher prices.
NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that
the members of this body express their support for the permanent extension of the Tax Cuts
and Jobs Act of 2017 with commensurate federal spending cuts to avoid increasing the
United States' debt burden.
BE IT FURTHER RESOLVED that the Clerk of the House of Representatives is authorized
and directed to make appropriate copies of this resolution available for distribution to the
public and the press.

## Summaries written by Georgia Commons

The following was written by claude-sonnet-5 from the text above and is not part of the resolution. Quote the text, not the summary.

A Georgia House resolution would put the chamber on record supporting a permanent extension of the federal Tax Cuts and Jobs Act of 2017, a federal tax law set to expire after 2025.

### Plain-language summary

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.

### What it does

- 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.

### Who it affects

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.

### Why it matters

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.

### Key provisions

- 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.

## Status

- Status: Introduced (2025-01-15)
- Last action: House Second Readers (2025-01-17)
- Sponsors: David Clark, Houston Gaines, Ron Stephens, Matt Reeves, Scott Hilton, Emory Dunahoo
- Official page: https://www.legis.ga.gov/legislation/69380

> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hr30.md?full=1