HR 19 - House Income Tax Study Committee; create

First Reader Summary

A RESOLUTION creating the House Income Tax Study Committee; and for other purposes.

Page Numbers - 1/ 2

HR 19                                              LC 18 7724 
 
 
 
 
 
 
                             A RESOLUTION 
 
  1- 1  Creating the House Income Tax Study Committee; and for other 
  1- 2  purposes. 
 
  1- 3  WHEREAS, Chapter 7 of Title 48 of the Official Code of 
  1- 4  Georgia Annotated provides for the imposition and collection 
  1- 5  of  income taxes with respect to individuals and 
  1- 6  corporations; and 
 
  1- 7  WHEREAS, many citizens of this state are in favor of the 
  1- 8  repeal of the income tax and the substitution of an 
  1- 9  increased sales and use tax; and 
 
  1-10  WHEREAS, a study needs to be made regarding the manner of 
  1-11  collection which must be administered by the Department of 
  1-12  revenue, amount collected in income taxes, compliance 
  1-13  measures currently utilized by the department, and estimates 
  1-14  of compliance rates regarding the return and payment of such 
  1-15  taxes so as to determine whether that tax should continue to 
  1-16  be imposed and, if not, what changes should be made to 
  1-17  replace that tax with an increased sales and use tax. 
 
  1-18  NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF 
  1-19  REPRESENTATIVES that there is created the House Income Tax 
  1-20  Study Committee to be composed of five members of the House 
  1-21  of Representatives to be appointed by the Speaker of the 
  1-22  House of Representatives.  The Speaker shall designate a 
  1-23  member of the committee as chairperson of the committee. 
  1-24  The chairperson shall call all meetings of the committee. 
 
  1-25  BE IT FURTHER RESOLVED that the committee shall undertake a 
  1-26  study of the conditions, needs, issues, and problems 
  1-27  mentioned above or related thereto and recommend any actions 
  1-28  or legislation which the committee deems necessary or 
  1-29  appropriate.  The committee may conduct such meetings at 
  1-30  such places and at such times as it may deem necessary or 
  1-31  convenient to enable it to exercise fully and effectively 
  1-32  its powers, perform its duties, and accomplish the 
  1-33  objectives and purposes of this resolution.  The members of 
  1-34  the committee shall receive the allowances authorized for 
  1-35  legislative members of interim legislative committees but 
  1-36  shall receive the same for not more than five days unless 
  1-37  additional days are authorized.  The funds necessary to 
 
 
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  2- 1  carry out the provisions of this resolution shall come from 
  2- 2  the funds appropriated to the House of Representatives.  In 
  2- 3  the event the committee makes a report of its findings and 
  2- 4  recommendations, with suggestions for proposed legislation, 
  2- 5  if any, such report shall be made on or before December 15, 
  2- 6  1997.  The committee shall stand abolished on December 15, 
  2- 7  1997. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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