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SR 309

MEMORIAL-JOHN M. BLACHINSKY

104th Regular Session Introduced by Neil Anderson

Imposes a constitutional two-thirds vote in both Georgia houses for any new sales or income tax credit or exemption, effective Jan 1, 2027, ratified by voters.

Resolution Adopted
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Bill Summary · SR 309

Summary — SR 309 (2025) — Constitutional Amendment Requiring Supermajority for Sales/Income Tax Credits or Exemptions

Title / Purpose

SR 309 is a Georgia Senate resolution proposing a constitutional amendment that would require a two‑thirds vote of the members elected to each house of the General Assembly for any bill proposing a sales or income tax credit or a sales or income tax exemption to become law. The provision would take effect January 1, 2027. The resolution must be ratified by Georgia voters to become part of the state Constitution.

Key provisions

  • Adds a new Paragraph V to Article VII, Section III of the Georgia Constitution.
  • Effective on or after January 1, 2027, no bill proposing any sales or income tax credit or any sales or income tax exemption shall become law unless it receives a two‑thirds vote of the members elected to each house of the General Assembly.
  • Exception (included in the committee substitute): renewals of sales or income tax credits that are in existence on January 1, 2027 are not subject to the two‑thirds requirement so long as the renewal does not increase the credit.
  • Provides ballot language for submission to voters per Article X, Section I, Paragraph II of the Georgia Constitution. The ballot question refers to requiring a two‑thirds vote of the General Assembly for any “special interest” sales or income tax credit or exemption.

Who is affected

  • Georgia General Assembly: raises the legislative threshold for enacting new sales or income tax credits or exemptions, requiring broader bipartisan support.
  • Businesses, individuals, and special‑interest groups: would face a higher hurdle for obtaining new targeted tax incentives or exemptions.
  • State budget and tax policy: alters the legislative process for tax expenditures, potentially constraining the creation of new tax incentives and affecting revenue forecasting and economic development tools.

Procedural status & timeline

  • Introduced: March 20, 2025.
  • Committee favorably reported by substitute: March 3, 2025.
  • Senate read second time: March 4, 2025.
  • Read & adopted; vote recorded; reported enrolled: March 24, 2025.
  • Referred to Resolutions Consent Calendar / Filed with Secretary: May 13, 2025.
  • Resolution adopted: May 15, 2025.
  • Next step: Amendment must be placed on the ballot for ratification by Georgia voters; if ratified, the change becomes part of the State Constitution.

Potential impacts and considerations

  • Makes it substantially harder to enact new targeted sales or income tax credits/exemptions, encouraging broader consensus but reducing legislative flexibility.
  • Could slow or block economic development tax incentives or other tax expenditure initiatives proposed by lawmakers.
  • The renewal exception limits disruption to pre‑existing credits, but future expansions or new credits would face the supermajority requirement.
  • The ballot wording uses the phrase “special interest,” which may influence public perception during the ratification vote.

Sponsors

Primary sponsors listed: Senators Greg Dolezal, Shawn Still, Bill Cowsert, Derek Mallow, John Albers, Chuck Hufstetler, Steve Gooch, Blake Tillery. Co‑sponsors reported as “All Senators” on May 13, 2025.

Note: the source documents additionally include unrelated memorial language for an Illinois individual (John M. Blachinsky); the summary above reflects the Georgia constitutional amendment content of SR 309.

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

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