Committee advances amendment to require two‑thirds legislative vote for new special‑interest tax credits

Senator Blake Tillery introduced a proposed constitutional amendment in the Rules committee Feb. 28 that would require a two‑thirds vote of the General Assembly for any new special‑interest sales or income tax credit or exemption to become law. Tillery framed the proposal as a response to annual lobbying for targeted tax breaks and said the change would slow the pace of new credits so the state could reduce the overall tax burden for all Georgians.

Tillery told the committee, “We get lobbied every year for a tax credit or a tax exemption for one special industry or the other. No one's ever here lobbying for the general public.” During the discussion members pressed for details about scope, effective dates and the ballot language voters would see. Committee substitute language makes clear that renewals of credits existing on Jan. 1, 2027, would not be subject to the two‑thirds requirement so long as the renewal does not increase the credit.

Committee members discussed the scale of tax credits in Georgia: one exchange referenced roughly $13 billion when including sales-tax credits and that income-tax revenue is in the low‑to‑mid‑teens of billions (participants cited figures in the $13–18 billion range). Members also asked whether other states have used similar provisions; the sponsor said he did not have a definitive list but noted other states have pursued near‑zero income-tax models.

The substitution includes proposed ballot question language: “Shall the Constitution of Georgia be amended so as to require a two thirds vote of the General Assembly for any special interest sales or income tax credit or special interest sales or income tax exemption to become law?” Senators debated whether the ballot summary would adequately convey the constitutional language and asked whether the text they were placing in the constitution was sufficient to preserve renewals and exemptions.

A motion to pass the committee substitute LC339811S was made by Senator Albers and seconded by Senator Ginn; the committee recorded the motion as carrying and moved the amendment to the Rules calendar.

Sponsor statements and committee questions clarified that (1) the amendment would take effect Jan. 1, 2027 if ratified by voters, (2) it would not abolish current credits or require sunsetting of existing credits, and (3) renewals in existence on Jan. 1, 2027, would not be subject to the two‑thirds requirement so long as renewals do not increase the credit.