The Special Council on Tax Reform and Fairness for Georgians (the Council) released its Report (the Report) on January 7, 2011. The Council was formed to review the tax code for fairness and to recommend a new tax structure to stimulate the Georgia economy. Unlike many other jurisdictions’ tax reform committee recommendations, the Council’s recommendations must be referred to a newly created state legislative committee, the Special Joint Committee on Georgia Revenue Structure (the Committee). The Committee is required to introduce legislation during the 2011 session incorporating the Council’s recommendations “without significant changes.” If the Committee passes the legislation containing the Council’s recommendations, then the Georgia legislature must vote the legislation up or down without amendment. State lawmakers are not permitted to pick and choose among the recommendations.

Summary of Recommendations

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