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03 LC 28 0985
House Resolution
143
By: Representatives Harbin of the 80th, Fleming of the 79th, Cummings of the 19th, Smith of the 13th, Post 2, Shaw of the 143rd, and others
By: Representatives Harbin of the 80th, Fleming of the 79th, Cummings of the 19th, Smith of the 13th, Post 2, Shaw of the 143rd, and others
A RESOLUTION
Urging the Congress of the United States of America to amend
the Internal Revenue Code to provide for a federal income tax deduction for
subscriptions paid to fire departments, other than those funded and operated by
a political subdivision, for fire protection services; and for other
purposes.
WHEREAS, subscriptions paid to fire departments, other than those funded and operated by a political subdivision, for fire protection services are not recognized deductions in calculating net taxable income for federal income tax purposes; and
WHEREAS, such subscriptions are for fire protection services that, if provided by county or municipal fire departments, would be paid for as a part of county or municipal taxes; and
WHEREAS, county and municipal taxes are recognized deductions in calculating net taxable income for federal income tax purposes; and
WHEREAS, to be fair and equitable, those persons paying subscriptions to such fire departments for fire protection services should be placed on the same footing as those persons who pay for such services as a part of their county or municipal taxes.
NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that the members of this body urge the Congress of the United States of America to amend the Internal Revenue Code to provide for a federal income tax deduction for subscriptions paid to fire departments, other than those funded and operated by a political subdivision, for fire protection services.
BE IT FURTHER RESOLVED that the Clerk of the House of Representatives is authorized and directed to transmit an appropriate copy of this resolution to each member of the Georgia delegation to the Congress of the United States of America.
WHEREAS, subscriptions paid to fire departments, other than those funded and operated by a political subdivision, for fire protection services are not recognized deductions in calculating net taxable income for federal income tax purposes; and
WHEREAS, such subscriptions are for fire protection services that, if provided by county or municipal fire departments, would be paid for as a part of county or municipal taxes; and
WHEREAS, county and municipal taxes are recognized deductions in calculating net taxable income for federal income tax purposes; and
WHEREAS, to be fair and equitable, those persons paying subscriptions to such fire departments for fire protection services should be placed on the same footing as those persons who pay for such services as a part of their county or municipal taxes.
NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES that the members of this body urge the Congress of the United States of America to amend the Internal Revenue Code to provide for a federal income tax deduction for subscriptions paid to fire departments, other than those funded and operated by a political subdivision, for fire protection services.
BE IT FURTHER RESOLVED that the Clerk of the House of Representatives is authorized and directed to transmit an appropriate copy of this resolution to each member of the Georgia delegation to the Congress of the United States of America.