SR 386: Senate State FairTax Study Committee; create

This resolution sets up a temporary Senate committee to study the FairTax, a national tax reform idea that generally involves replacing income and other taxes with a broad consumption tax, and consider whether a version of it would work for Georgia's own tax system. The committee would include the chairperson of the Senate Finance Committee, who leads it, plus four senators appointed by the President of the Senate. The committee can meet wherever and whenever it decides is needed, and its legislative members get standard daily allowances under Georgia law (O.C.G.A. § 28-1-8), capped at five days unless more are approved. Funding comes from money already appropriated to the Senate. If the committee approves findings or proposed legislation by majority vote, the chairperson must file a report with the Secretary of the Senate. The committee is scheduled to be abolished on December 1, 2025.

• Creates the Senate State FairTax Study Committee to examine whether a state-level FairTax, a consumption-tax based reform, 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 it.
• Authorizes the committee to meet as needed and to recommend legislation or other action based on its study.
• Grants legislative members standard daily allowances under Georgia law (O.C.G.A. § 28-1-8), limited to five days without extra authorization.
• Requires any approved findings or legislative recommendations to be filed as a report with the Secretary of the Senate before the committee ends.
• Abolishes the committee automatically on December 1, 2025.

The five senators appointed to the committee, including the Senate Finance Committee chairperson who leads it, are directly affected. Georgia taxpayers and state budget planners could be indirectly affected if the committee's study leads to future tax reform legislation.

The resolution does not change any tax law itself; it only sets up a group of senators to study whether a consumption-tax based FairTax system could replace parts of Georgia's current tax structure. Any real changes to how Georgians pay taxes would require separate legislation based on what the committee recommends.

• Paragraph 1 creates the Senate State FairTax Study Committee.
• Paragraph 2 sets membership at the Senate Finance Committee chairperson plus four senators appointed by the President of the Senate, with the Finance chair as committee chairperson.
• Paragraph 3 authorizes the committee to study Georgia's tax structure and recommend legislation or other action.
• Paragraph 5 sets allowances under O.C.G.A. § 28-1-8 for legislative members, capped at five days unless extended, funded from existing Senate appropriations.
• Paragraph 6 requires committee-approved reports or recommendations to be filed with the Secretary of the Senate, or minutes filed if no report is approved.
• 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-53)Primary sponsor
• Greg Dolezal (R, SD-27)
• Brian Strickland (R, SD-42)
• Jason Anavitarte (R, SD-31)
• Steve Gooch (R, SD-51)
• Blake Tillery (R, SD-19)
• Carden Summers (R, SD-13)
• Chuck Hufstetler (R, SD-52)
• Bill Cowsert (R, SD-46)
• Chuck Payne (R, SD-54)
• Clint Dixon (R, SD-45)
• Randy Robertson (R, SD-29)
• Rick Williams (R, SD-25)
• Lee Anderson (R, SD-24)
• Larry Walker, III (R, SD-20)
• John Albers (R, SD-56)
• Shawn Still (R, SD-48)
• Mike Hodges (R, SD-3)
• Ben Watson (R, SD-1)
• Frank Ginn (R, SD-47)
• Russ Goodman (R, SD-8)
• Max Burns (R, SD-23)
• Sam Watson (R, SD-11)
• Kay Kirkpatrick (R, SD-32)

1. PassedSenate voteApril 2, 2025

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

   CONSENT CALENDAR FOR SENATE STUDY COMMITTEES: Senate Vote #380

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