AMENDMENT 1:

Bars the General Assembly from increasing the state income tax above 6 percent.

 

QUESTION:

Shall the Constitution of Georgia be amended to prohibit the General Assembly from increasing the maximum state income tax rate?

 

ANALYSIS:

Our state now has a 6 percent state income tax rate for all income over $7,000, which creates a flat income tax for the majority of taxpayers. If passed into law by the voters, this amendment would bar the General Assembly from hiking the income tax without passing a subsequent constitutional amendment.

The main author of this legislation, state Sen. David Shafer, R-Duluth, notes that Georgia hasn’t changed its basic income tax structure in decades— and this amendment would make it much harder for any future tax-and-spend legislature to do so. Shafer says this cap would stop any future tax increases because the legislative barrier would be tough to overcome. It would take a two-thirds majority vote in the House and Senate as well as a referendum vote by a majority of Georgians. By creating such a hurdle, citizens would be guaranteed a continuation of the existing tax rate. Furthermore, Shafer and other proponents believe voting for this tax cap will increase business competitiveness. 

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