SR 309: 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, bills creating new sales or income tax credits or exemptions in Georgia can pass with a simple majority vote in the House and Senate, like most other legislation. This resolution proposes a constitutional amendment that would raise that bar starting January 1, 2027, requiring a two-thirds vote of the full membership of each chamber before such a bill could become law. The change would not apply to renewing an existing tax credit that was already in place on January 1, 2027, as long as the renewal does not increase the size of the credit. Because this is a proposed constitutional amendment, it cannot take effect on its own. It must first pass the General Assembly and then go before Georgia voters in a statewide referendum, with the ballot language specified in the resolution itself.

• Proposes a constitutional amendment requiring a two-thirds vote of the elected membership of each house of the General Assembly to pass any bill creating a new sales or income tax credit or exemption.
• Sets the new voting threshold to apply to bills considered on or after January 1, 2027.
• Exempts renewals of sales or income tax credits that already existed on January 1, 2027, as long as the renewal does not increase the credit's value.
• Directs that the proposed amendment be submitted to Georgia voters for ratification or rejection, with specific ballot wording spelled out in the resolution.

Georgia legislators, who would face a higher voting threshold when proposing new sales or income tax breaks; businesses and industries that seek such tax credits or exemptions; and Georgia voters, who would ultimately decide whether to ratify this constitutional change at the ballot box.

If approved by voters, this change would make it harder to pass new sales or income tax credits or exemptions in Georgia, since supermajority support would be needed in both chambers instead of a simple majority. This could slow or block future tax break proposals unless they attract broad bipartisan backing.

• Section 1 adds a new paragraph to Article VII, Section III of the Georgia Constitution requiring a two-thirds vote of each house's elected membership for bills creating sales or income tax credits or exemptions, effective January 1, 2027.
• Section 1 exempts renewals of tax credits already in existence on January 1, 2027, provided the renewal does not increase the credit's amount.
• Section 2 sets the exact ballot question voters would see, asking whether to require a two-thirds vote for 'special interest' sales or income tax credits or exemptions.
• Section 2 specifies that ratification requires voter approval under Article X, Section I, Paragraph II of the Georgia Constitution before the amendment takes effect.

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 tax policy
• ballot referendum
• legislative voting rules