--- title: SR 386. Senate State FairTax Study Committee; create collection: bills id: 2025-2026/sr386 cite_as: SR 386, 2025-2026 Regular Session (Ga.) canonical_url: https://georgiacommons.org/bills/2025-2026/sr386 md_url: https://georgiacommons.org/bills/2025-2026/sr386.md text_url: https://georgiacommons.org/bills/2025-2026/sr386/text source_url: https://www.legis.ga.gov/legislation/71298 date: 2025-04-02 status: passed corpus_version: bills-2026-08-28 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. up: https://georgiacommons.org/bills/2025-2026.md previous: https://georgiacommons.org/bills/2025-2026/sr385.md next: https://georgiacommons.org/bills/2025-2026/sr387.md index: https://georgiacommons.org/bills/index.md omitted: votes and history omitted_chars: 429 omitted_url: https://georgiacommons.org/bills/2025-2026/sr386.md?full=1 bill_number: SR 386 session: 2025-2026 Regular Session session_slug: 2025-2026 chamber: Senate bill_type: resolution status_date: 2025-04-02 last_action: Senate Passed/Adopted sponsors: - Colton Moore - Greg Dolezal - Brian Strickland - Jason Anavitarte - Steve Gooch - Blake Tillery - Carden Summers - Chuck Hufstetler - Bill Cowsert - Chuck Payne - Clint Dixon - Randy Robertson - Ricky Williams - Lee Anderson - Larry Walker - John Albers - Shawn Still - Mike Hodges - Ben Watson - Frank Ginn - Russ Goodman - Max Burns - Sam Watson - Kay Kirkpatrick text_version: Enrolled has_text: true legiscan_url: https://legiscan.com/GA/bill/SR386/2025 upstream_id: 2000306 summaries_model: claude-sonnet-5 topic_tags: - tax reform - FairTax - state taxation - legislative study committees --- # SR 386. Senate State FairTax Study Committee; create ## Text 25 LC 50 1218 Senate Resolution 386 By: Senators Moore of the 53rd, Dolezal of the 27th, Strickland of the 42nd, Anavitarte of the 31st, Gooch of the 51st and others ADOPTED SENATE A RESOLUTION Creating the Senate State FairTax Study Committee; and for other purposes.1 WHEREAS, Georgia is reviewing its taxation structure and the appropriateness of its various2 forms of taxation; and3 WHEREAS, one of the ideas for tax reform nationally is the implementation of the FairTax;4 and5 WHEREAS, the implementation of the FairTax at the state level should be considered one6 of the methods of reforming the current system of taxation in Georgia; and7 WHEREAS, it would be beneficial for a study to be undertaken of the FairTax on the state8 level to determine if it would be appropriate for Georgia.9 NOW, THEREFORE, BE IT RESOLVED BY THE SENATE:10 (1) Creation of Senate study committee. There is created the Senate State FairTax11 Study Committee.12 (2) Members and officers. The committee shall be composed of the chairperson of the13 Senate Finance Committee and four members of the Senate to be a ppointed by the14 S. R. 386 - 1 - 25 LC 50 1218 President of the Senate. The chairperson of the Senate Finance Committee shall serve15 as chairperson of the committee.16 (3) Powers and duties. The committee shall undertake a study of the conditions, needs,17 issues, and problems mentioned above or related thereto and recommend any action or18 legislation which the committee deems necessary or appropriate.19 (4) Meetings. The chairperson shall call all meetings of the committee. The committee20 may conduct such meetings at such places and at such times as it may deem necessary or21 convenient to enable it to exercise fully and effectively its powers, perform its duties, and22 accomplish the objectives and purposes of this resolution.23 (5) Allowances and funding. The legislative members of the committee shall receive24 the allowances provided for in Code Section 28-1-8 of the Offic ial Code of Georgia25 Annotated. The allowances authorized by this resolution shall not be received by any26 member of the committee for more than five days unless additional days are authorized. 27 Funds necessary to carry out the provisions of this resolution shall come from funds28 appropriated to the Senate.29 (6) Report.30 (A) In the event the committee adopts any specific findings or recommendations that31 include suggestions for proposed legislation, the chairperson shall file a report of the32 same prior to the date of abolishment specified in this resolut ion, subject to33 subparagraph (C) of this paragraph.34 (B) In the event the committee adopts a report that does not i nclude suggestions for35 proposed legislation, the chairperson shall file the report, subject to subparagraph (C)36 of this paragraph.37 (C) No report shall be filed unless the same has been approved prior to the date of38 abolishment specified in this resolution by majority vote of a quorum of the committee. 39 A report so approved shall be signed by the chairperson of the committee and filed with40 the Secretary of the Senate.41 S. R. 386 - 2 - 25 LC 50 1218 (D) In the absence of an approved report, the chairperson may file with the Secretary42 of the Senate a copy of the minutes of the meetings of the committee in lieu thereof.43 (7) Abolishment. The committee shall stand abolished on December 1, 2025.44 S. R. 386 - 3 - ## 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. This Senate resolution creates a study committee to examine whether Georgia should replace its current tax system with a state-level version of the FairTax, a national sales-tax reform idea. ### Plain-language summary 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. ### What it does - 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. ### Who it affects 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. ### Why it matters 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. ### Key provisions - 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. ## Status - Status: Passed (2025-04-02) - Last action: Senate Passed/Adopted (2025-04-02) - Sponsors: Colton Moore, Greg Dolezal, Brian Strickland, Jason Anavitarte, Steve Gooch, Blake Tillery, Carden Summers, Chuck Hufstetler, Bill Cowsert, Chuck Payne, Clint Dixon, Randy Robertson, Ricky Williams, Lee Anderson, Larry Walker, John Albers, Shawn Still, Mike Hodges, Ben Watson, Frank Ginn, Russ Goodman, Max Burns, Sam Watson, Kay Kirkpatrick - Official page: https://www.legis.ga.gov/legislation/71298 > The history, votes, and amendments (429 characters) are at https://georgiacommons.org/bills/2025-2026/sr386.md?full=1