Bill Text: GA HR442 | 2009-2010 | Regular Session | Introduced
Bill Title: House Study Committee on the Review, Evaluation, and Analysis of State Tax Exemptions; create
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: (Introduced - Dead) 2009-02-26 - House Second Readers [HR442 Detail]
Download: Georgia-2009-HR442-Introduced.html
09 LC 35
1325
House
Resolution 442
By:
Representatives Day of the
163rd,
Stephens of the
164th,
Parrish of the
156th,
Levitas of the
82nd,
Scott of the
153rd,
and others
A
RESOLUTION
Creating
the House Study Committee on the Review, Evaluation, and Analysis of State Tax
Exemptions; and for other purposes.
WHEREAS,
the purpose of tax exemptions should be to promote certain activities which are
beneficial to the overall economy of the State of Georgia; and
WHEREAS,
there are numerous and varied tax exemptions throughout the Official Code of
Georgia Annotated, and these provisions have evolved over many decades; and
WHEREAS,
there has not been in the past decade or longer a formal or comprehensive study
of tax exemptions for the purpose of assuring consistent, effective, and
equitable distribution of such exemptions or making recommendations for the
repeal of or any changes or additions to these provisions; and
WHEREAS,
Georgia's businesses and the overall economy may be negatively affected by the
application of outdated tax exemptions and, similarly, Georgia's economy may be
positively affected by the expansion of existing tax exemptions or the
development of new tax exemptions; and
WHEREAS,
the uncertain economic times currently facing the Georgia General Assembly
warrant a greater examination of existing tax exemptions, a deliberate
assessment of the value of such exemptions, and a clear understanding of which
tax exemptions will help to stimulate our state's economy and benefit all
Georgians by helping to create jobs.
NOW,
THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that there is created
the House Study Committee on the Review, Evaluation, and Analysis of State Tax
Exemptions to be composed of eight members of the House of Representatives to be
appointed by the Speaker of the House of Representatives. The Speaker shall
designate a member of the committee as chairperson of the committee. The
chairperson shall call all meetings of the committee.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of Georgia's tax
exemption laws generally and the application of these laws to Georgia's
businesses and the citizens of this state. The committee shall specifically
review the origins of all existing state tax exemptions, determine the actual
value of each such exemption to the state's economy, provide for a means-based
method of establishing exemption-to-value ratio, and make recommendations
regarding the repeal, amendment, or enactment of tax exemptions to the Speaker
of the House of Representatives and all committee chairpersons of standing
committees of the House of Representatives. The committee shall make
recommendations for changes in legislation, shall provide copies of proposed
legislation to be prepared by the Office of Legislative Counsel, and shall
recommend any other action or make such report which the study committee deems
appropriate.
BE
IT FURTHER RESOLVED that the committee shall undertake a study of the
conditions, needs, and issues mentioned above or related thereto and recommend
any action or legislation which the committee deems necessary or appropriate.
The committee may conduct such meetings at such places and at such times as it
may deem necessary or convenient to enable it to exercise fully and effectively
its powers, perform its duties, and accomplish the objectives and purposes of
this resolution. The members of the committee shall receive the allowances
provided for in Code Section 28-1-8 of the Official Code of Georgia Annotated.
The allowances authorized by this resolution shall not be received by any member
of the committee for more than five days unless additional days are authorized.
The funds necessary to carry out the provisions of this resolution shall come
from the funds appropriated to the House of Representatives. In the event the
committee makes a report of its findings and recommendations, with suggestions
for proposed legislation, if any, such report shall be made on or before August
31, 2009, at which time the committee shall stand abolished.
