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
Summary
SR 309 proposes a constitutional amendment that would raise the legislative threshold for enacting new sales tax or income tax credits and new sales tax or income tax exemptions. Beginning January 1, 2027, any bill creating such a credit or exemption would need a two-thirds vote of the elected membership of each house of the Georgia General Assembly to become law, rather than a simple majority.
The resolution includes a narrow exception for the renewal of an existing sales or income tax credit that is already in effect on January 1, 2027, as long as the renewal does not increase the amount of the credit. It also directs that the proposed amendment be submitted to voters for ratification on the ballot, with the ballot question framed around requiring a two-thirds vote for “special interest” tax credits or exemptions.
Impact
If adopted by voters, the amendment would change Georgia’s Constitution and make it harder for the General Assembly to enact new sales and income tax preferences. It would not eliminate existing credits or exemptions, but it would constrain future tax policy by requiring a supermajority for new measures and limiting renewals to non-increasing extensions of current credits. The practical effect would be to give greater protection to the state tax base and reduce the ability of a simple majority to create targeted tax breaks.
Sentiment
No committee transcript or recorded vote information was provided, so there is no direct evidence of debate, support, or opposition in the available materials. Based on the text alone, the resolution is framed as a reform to curb “special interest” tax credits and exemptions, suggesting a policy rationale focused on limiting tax carve-outs and increasing legislative discipline. The absence of voting history makes it impossible to assess whether the measure had bipartisan support or faced organized resistance.
Contention
The main point of contention inherent in the proposal is the higher voting threshold itself: supporters would likely view it as a safeguard against narrowly tailored tax preferences, while opponents may see it as making it too difficult to use credits and exemptions as economic development or tax relief tools. Another likely dispute is the resolution’s characterization of the affected measures as “special interest” tax credits or exemptions, which signals a value judgment that could be contested by lawmakers who favor targeted incentives. The exception for renewals of existing credits may also draw scrutiny from both sides, depending on whether it is seen as a reasonable grandfathering provision or an insufficient restriction.