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Bill

Bill

LC 1736

Generally revise tax laws

2025 Regular Session

LC 1736 would broadly overhaul state tax laws, affecting individuals, businesses, and tax authorities—bill died in process.

(LC) Draft Died in Process
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WeVote Research Nonpartisan
Bill Summary · LC 1736

Summary: LC 1736 — Generally revise tax laws

Overview
- Bill Number: LC 1736
- Title: Generally revise tax laws
- Status: Draft Died in Process
- Introduced: November 20, 2024
- Classification: bill
- Subject: REVENUE, State, Taxation (Generally)

Status and timeline
- 2024-11-20: Drafter Assigned; Draft On Hold
- 2024-11-20: Draft On Hold (initial)
- 2025-01-09: Draft Taken Off Hold
- 2025-01-29: Draft On Hold
- 2025-05-20: Draft Died in Process
- Note: The bill text is not provided in the information given. The “Died in Process” status indicates the bill did not advance to further legislative action under its current draft.

Purpose and intent
- As stated by the title, LC 1736 seeks to generally revise the state’s tax laws. The available information does not include the bill’s specific aims, policy rationale, or targeted areas within taxation.

Key provisions (availability and limitations)
- Text not provided in the materials available here. Because of that, the exact provisions, changes, or new tax rules proposed by LC 1736 cannot be enumerated.
- In the abstract, a broad “generally revise tax laws” bill could, if enacted, address topics such as:
- Tax base definitions (who and what is taxed)
- Tax rates or brackets
- Credits, exemptions, and deductions
- Administrative procedures (compliance, filing, collection)
- Enforcement and penalties
- Interactions with local taxes or special tax regimes
- Important caveat: These are general categories commonly affected by broad tax-revision bills and should not be assumed to reflect LC 1736’s actual content without the text.

Who would be affected
- Individuals and households, through changes to personal income, sales/use, property, or other taxes (depending on the bill’s scope).
- Businesses and employers, through corporate taxes, pass-through taxes, payroll-related provisions, credits, or deductions.
- Tax administration agencies (e.g., revenue department) responsible for implementing and enforcing any revised provisions.
- Local governments if the bill includes shifts in state-local tax interactions or revenue-sharing mechanisms.

Procedural and timeline considerations
- The bill has experienced multiple holds and a final status of “Died in Process.”
- If reintroduced in a future session, it would need committee referrals, hearings, and votes in both chambers, and a signing or veto by the executive branch to become law.

Next steps
- Obtain the actual bill text and fiscal notes to identify precise provisions, effective dates, and estimated revenue or expenditure impacts.
- Monitor any new introductions or amendments in subsequent sessions for LC 1736 or similar tax-revision proposals.

Compiled from official sources — confirm details with the bill’s official record.

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