Constitutional Amendment Prohibiting Increase in State Income Tax Passes Georgia Senate

Senate Resolution 415, a constitutional amendment prohibiting the Georgia General Assembly from increasing the state income tax, passed the Georgia Senate today by a vote of 42 to 11. The resolution was sponsored by Senate President Pro Tempore David Shafer (R –Duluth), a long time advocate of limiting income taxation.

“Every one of our neighbors has a lower income tax than Georgia, and two states do not tax earned income at all,” said Sen. Shafer. “Capping the state income tax will keep Georgia competitive. We will be the only Southeastern state that constitutionally prohibits income tax increases.”

Senate Resolution 415 would prohibit the Georgia General Assembly from increasing the state income tax above the current rate of 6 percent, if approved by a statewide ballot referendum. In addition, the constitutional amendment would also prohibit the Georgia General Assembly from imposing new state income taxes.

“This amendment is a first step toward moving Georgia away from taxing income,” added Sen. Shafer. “As a general principle, I support consumption taxes, not taxes on productivity.”

SR 415 is co-sponsored by Senate Majority Leader Ronnie Chance (R-Tyrone) and every member of the Senate Republican Caucus.