Daily report [Mar. 20, 2012]

HOUSE BUDGET & RESEARCH OFFICE (404) 656-5050 HOUSE COMMUNICATIONS (404) 656-0305

TOMORROW'S FORECAST
* The House will reconvene for its 36th Legislative Day on Wednesday, March 21, at 10:00 AM. * 7 bills are expected to be debated on the House floor.

GEORGIA HOUSE OF REPRESENTATIVES
DAILY REPORT

Tuesday, March 20, 2012
TODAY ON THE FLOOR

35th Legislative Day

MOTIONS TO AGREE
HB 868 - Income tax credits; business enterprises located in less developed areas designated by tiers; provide
- BILL SUMMARY: In Sections 1 and 2 of HB 868 the bill seeks to clarify 48-7-40 so as to include manufacturers of alternative energy products, biomedical manufactures and provides jobs which are industrial in nature to be eligible for the JOBS tax credit. Furthermore the legislation defines a new full-time employee job, to require 35 hours of work per week and have a higher salary than the average salary of the county. In Section 3 there is an expansion of the Research and Development Tax Credit to allow companies to take this credit against their State withholding liability. Section 4 includes an expansion of Port Tax Credit Bonus and allows Port Tax Credit bonus to be used in Less Developed Census Tracts, Military Zones, and Opportunity Zones. Lastly, in section 5 the Quality Job Tax Credit is expanded for use by military contractors. - Authored By: Rep. Doug Collins of the 27th - House Committee: Ways & Means - A motion to agree represents final passage of this bill.
HB 1006 - Chamblee, City of; corporate limits; change
- BILL SUMMARY: A Bill to change the corporate limits of the City of Chamblee. - Authored By: Rep. Elena Parent of the 81st - House Committee: Intragovernmental Coordination - Local - A motion to agree represents final passage of this bill.
RULES CALENDAR
HB 386 - Revenue and taxation; revenue structure; comprehensive revision
- BILL SUMMARY: Part I Motor Vehicle Tax Reform Section 1-1, pages 2- 3, lines 40-66 Section 1-2, page 3, lines 68-94 Section 1-3, pages 3-4, lines 96-100
Section 1-4, pages 4-17, lines 102-596 Section 1-5, page 17, lines 598-605
Part I removes the: (1) sales tax on the purchase of motor vehicles; and (2) ad valorem tax on the same motor vehicles, and replaces these taxes with a ONE TIME title fee which is calculated by multiplying the value of the motor vehicle times a title fee rate of 7% (6.5% in 2013 and 6.75% in 2014). The funds collected from this fee are divided between the state and local governments, with the local governments guaranteed a base amount plus 2% growth per year through 10 years. Motor vehicles titled prior to March 1, 2013 will continue to pay ad valorem taxes until sold/transferred; however, motor vehicles purchased will have the ability to "opt in" to the new title fee system in 2013.

Based upon data from the Georgia Department of Revenue and industry sources, there are large numbers of motor vehicles for which the State and local governments are not collecting sales tax. In some cases, not only is sales tax not being collected, but certain parties have "gamed" the system to even avoid paying ad valorem taxes. In addition, the ad valorem tax on these vehicles, for most Georgians (the so called birthday tax), has become one of the distasteful taxes for the general public to pay. By eliminating all of the holes or exceptions in the present sales tax system, we can eliminate ad valorem taxes on motor vehicles for everyone in Georgia.

EXCEPTIONS:
Salvage titles will be subject to a 1% title fee only. Motor vehicles purchased by car rental companies will pay only a 1.5% title fee because they are collecting sales taxes on the
rental/lease of those vehicles they do not currently pay sales tax on the purchase of those vehicles.
Persons that must have vehicles re-titled in their names upon the death of OR transfer from an immediate family member only have to pay a .25% title fee to change the title IF the vehicle was already on the new title fee system. If the vehicle was still on the ad valorem system, they have an option. They may choose to either stay on the ad valorem system or pay the new title fee and enter the vehicle in the new title fee system (no more ad valorem taxes on that vehicle). ($25 per $10,000 of Fair Market Value)
Persons moving into Georgia will only be required to pay 50% of the title fee upon moving into the state, and will have 12 months after that to pay the remaining 50%.
This title fee will not apply to corrected titles, replacement titles, or titles reissued to the same owner which reflect satisfaction of liens.
Motor vehicles owned or leased by or to the state or any county, consolidated government, municipality, county or independent school district, or other government entity in this state shall not be subject to the new title fee; provided that such government entity must be exempt from ad valorem tax and sales and use tax under general law.
Disabled Veterans, Purple Heart recipients, and former POWS that have vehicles that are exempt from ad valorem taxes will be exempt from the new title fees.

State Local

FY 2013 72 58

FY 2014 203 -45

FY 2015 228 -151

Total 503 -138

Part II Income Tax Revisions

Section 2-1 - Reduction of Marriage Penalty (page 18, lines 608-630)

This section reduces income taxes for married couples to begin elimination of the marriage penalty in our income tax code. Currently, married couples hit the 6% tax rate at $14,000 of income, when single taxpayers hit 6% at $10,000 of income, which creates a marriage penalty in the tax code. To reduce this penalty, this bill increases the personal exemption for all married taxpayers filing jointly from $5,400 to $7,400, and for each spouse filing separately from $2,700 to $3,700 an increase of $2,000 per married couple.

State Local

FY 2013 -61 0

FY 2014 -149.3 0

FY 2015 -152.3 0

Total -362.6 0

Section 2-2 Freeze of Retirement Income Exclusion (18-21, lines 632-735)

This section freezes the retirement income exclusion for income tax purposes at the current $65,000 level (married couples would get $130,000 of retirement income exempt plus social security is also exempt). This will not increase income taxes on seniors this just eliminates the increase in the exclusion set to begin January 1, 2013. Only about 14,000 filers have retirement income above the current exclusion amount.

State Local

FY 2013 13.8 0

FY 2014 32.5 0

FY 2015 45.4 0

Total 91.7 0

Part III Conservation Easement Credit Revisions Section 3-1, pages 21-27, lines 738-941 Section 3-2, page 27, lines 943-948
This part makes revisions to the income tax credit for donations of land for conservation purposes. It tightens up acceptable "conservation purposes", limits the transferability of these credits to one transfer, and lowers the partnership cap on the credit from $1 million down to $500,000, which is the same as the corporate credit cap. It also imposes application fees for the program.

State Local

FY 2013 2.97 0

FY 2014 6.09 0

FY 2015 6.40 0

Total 15.5 0

Part IV Film Exemption Elimination
Section 4-1, pages 27-28, lines 951-984
This part eliminates the sales tax exemption on sales or leases of production equipment or services by film producers. The 30% film income tax credit will remain intact.

State Local

FY 2013 11 7.7

FY 2014 11.9 8.3

FY 2015 12.9 9.0

Total 35.8 25

Part V Manufacturing and Agriculture Exemptions

Section 5-1 Current exemption elimination (Section 5-1, pages 28-32, lines 987-1114)
This section repeals the current agricultural and manufacturing sales tax exemptions that are being replaced by new exemption language in Sections 5-2 (manufacturing and mining) and 5-3 (agriculture).

Section 5-2 - New Manufacturing Exemptions (Section 5-2, pages 32-38, lines 1116-1336)
This section codifies existing regulations regarding the integrated plant theory sales and use tax exemption for manufacturers (includes exemptions for machinery and equipment, raw materials, and consumable supplies), and also provides for a new exemption for energy used in manufacturing and mining which will be an exemption from state and local sales taxes, except for the 1% local sales taxes for education. This new exemption will be phased in over 4 years beginning January 1, 2013. The energy exemption will not apply to manufacturers that are primarily engaged in producing electricity for resale (power companies).

State Local

FY 2013 -18 0

FY 2014 -55.1 0

FY 2015 -94.3 0

Total -167.4 0

Section 5-3 New Agriculture Exemptions, Certificate Program (Section 5-3, pages 38-41, lines 1338-1468)

This section replaces the myriad of current sales tax exemptions on agriculture producers on 1) inputs such as seed and fertilizer, 2) energy, and 3) machinery and equipment with cleaner exemption language, and also expands the exemptions to eradicate inconsistencies in such current exemptions. (Example: fuel used to heat structures where dairy cows are housed is exempt, but not fuel used to heat poultry houses or swine houses, etc.).

This section also defines "qualified agriculture producer" for purposes of a new certificate program intended to prevent abuse of the agriculture sales and use tax exemptions. To qualify for the exemptions, a taxpayer must apply to the Commissioner of Agriculture for a certificate. To qualify for such certificate, such producer must prove they are legitimately in the business of farming (Example: have farm business activity on IRS Schedule F, or farm rental activity on IRS Form 4835 or Schedule B).

State Local

FY 2013 -8.3 -5.8

FY 2014 -16.8 -11.7

FY 2015 -17.3 -12.1

Total -42.4 -29.6

Section 5-4 Energy Excise Tax (Section 5-4, pages 41-47, lines 1470-1659)

This section allows local governments to impose an excise tax on energy purchases to ensure the same revenues as they were receiving in sales tax on energy. They can impose this excise tax initially by ordinance, but if future sales tax referendums fail, then the excise tax intended to replace such sales tax revenue would be eliminated as well. The revenues from this excise tax will be distributed in the same manner as the local sales taxes for which these revenues are intended to replace (i.e. LOST distribution agreement, SPLOST intergovernmental agreement, etc.).

Section 5-5 Construction Materials (Section 5-5, page 47, lines 1661-1684)

This section provides for a sales tax exemption on construction materials for certain regionally significant projects. The exemption will apply to state and local sales and use tax. The commissioner of economic development will determine if the project has a significant regional impact. This was a recommendation of the Governor's Competitiveness Task Force, and will be an important deal-closing tool for our state. This provision will have a sunset.

State Local

FY 2013 -21 -14.7

FY 2014 -21 -14.7

FY 2015 0 0

Total -42 -29.4

Section 5-6 Jet Fuel Exemption (Section 5-6, pages 48-49, lines 1686-1742)

This section exempts airlines from 1% of the 4% state sales and use tax on jet fuel purchases made at airports in Georgia.

State Local

FY 2013 -11.1 0

FY 2014 -21.7 0

FY 2015 -22.4 0

Total -55.2 0

Section 5-7 Fees for Agriculture Exemption (Section 5-7, page 49, lines 1744-1754)

This section institutes a fee for application for the qualified agriculture producer sales tax exemption certificate in Section 5-3 in an amount not less than $15 but not more than $25 but that cannot exceed the cost of administration of this certificate program.

Part VI E-fairness and Sales Tax Holiday

Section 6-1 E-fairness (Section 6-1, pages 50-54, lines 1757-1907)

This section levels the playing field for Georgia businesses by providing that out of state retailers that have nexus in Georgia by use of affiliates in Georgia or that use "click through" marketing using affiliates in Georgia must collect Georgia sales tax on purchases made by Georgia residents. There is an exception in the legislation for those agreements where the gross sales from referrals by "click-through" affiliates are under $50,000 annually. There is also an exception for those sellers that come into Georgia solely for trade show purposes up to a maximum of 5 days.

State Local

FY 2013 13.5 9.4

FY 2014 18.9 13.2

FY 2015 19.8 13.8

Total 52.2 36.4

Section 6-2 - Sales Tax Holiday (Section 6-2, pages 54-55, lines 1909-1967)

This section reinstates the annual sales tax holiday in Georgia for two years (2012-2012), including the "Back To School" holiday which exempts computers and accessories, clothing, and school supplies, and the "Energy Star" and "Water Sense" holidays on energy-efficient and water-efficient appliances.

State Local

FY 2013 -39.38 -27.57

FY 2014 -41.76 -29.23

FY 2015 0 0

Total -81.1 -56.8

TOTALS:

FY 2013

FY 2014

State

-48.8

-36.7

Local

24.7

-81.5

* All values in these tables represent values in the millions.

FY 2015 22.7 -142.8

Total -62.8 -199.6

- Authored By: Rep. Mickey Channell of the 116th - House Committee: Special Joint Committee on Georgia Revenue Structure - Rule: Open - Yeas: 155; Nays: 9

HR 1561 - United States Department of Labor; recall proposed policies; urge
- BILL SUMMARY: HR 1561 is a Resoloution urging the United States Department of Labor to recall policies restricting children from working on farms. - Authored By: Rep. Jason Shaw of the 176th - House Committee: Industrial Relations - Rule: Open - Yeas: 125; Nays: 30

SB 331 - Insurance; closing protection letters; provide for premiums; authorize Commissioner of Insurance to promulgate rules and regulations
- BILL SUMMARY: SB 331 provides for the issuance of closing protection letters and for premiums regarding such letters. It authorizes the Commissioner of Insurance to promulgate rules and regulations with regard to such matters. - Authored By: Sen. David Shafer of the 48th - House Committee: Insurance - Rule: Modified-Open - Yeas: 166; Nays: 0
SB 338 - "Georgia Volunteers in Dentistry and Dental Hygiene Act"; provide for special licenses for dentists and dental hygienists licensed in other jurisdictions
- BILL SUMMARY: Senate Bill 338 amends the "Georgia Volunteer in Dentistry and Dental Hygiene Act" to include dentists and dental hygienists who are licensed to practice anywhere in the United States. - Authored By: Sen. Greg Goggans of the 7th - House Committee: Health & Human Services - Rule: Modified-Structured - Yeas: 162; Nays: 0
SB 361 - Healthcare Facilities; expand provisions; nationally recognized health care accreditation body
- BILL SUMMARY: Senate Bill 361 amends the state health planning and development requirements to include compliance with accreditation standards of a nationally recognized health care accreditation body. - Authored By: Sen. Butch Miller of the 49th - House Committee: Health & Human Services - Rule: Modified-Structured - Yeas: 162; Nays: 1
SB 366 - Juvenile Justice Dept.; revise restrictions; possessions of contraband at juvenile detention centers
- BILL SUMMARY: SB 366 includes cell phones in the definition of contraband, establishes guard lines and provides for punishment for those found guilty of furnishing or introducing contraband into Department of Juvenile Justice facilities. - Authored By: Sen. Johnny Grant of the 25th - House Committee: Judiciary Non-Civil - Rule: Modified-Structured - Yeas: 158; Nays: 1

SB 372 - "Disposition of Veterans' Cremated Remains Act"; provide for a determination; deceased veteran; certain notifications
- BILL SUMMARY: SB 372 allows approved non-profit organizations to work with funeral homes in discovering unclaimed veteran remains. - Authored By: Sen. Renee S Unterman of the 45th - House Committee: Judiciary - Rule: Modified-Structured - Yeas: 164; Nays: 0
SB 416 - Insurance Dept; authorize to develop exchange standards regarding electronic prior authorization drug requests with health care providers
- BILL SUMMARY: SB 416 authorizes the Department of Insurance to develop exchange standards regarding electronic prior authorization drug requests with health care providers. It provides that facsimiles are not electronic submissions. It provides for adoption of the National Council of Prescription Drug Programs standards. It provides clinical workflow decision support of physician providers. - Authored By: Sen. Earl "Buddy" Carter of the 1st - House Committee: Insurance - Rule: Modified-Structured - Yeas: 165; Nays: 0
LOCAL CALENDAR
HB 1230 - DeKalb County Recorder's Court; payment of costs in such court; provide
- BILL SUMMARY: A Bill to provide for the payment of costs and to provide for a schedule of costs in the Recorder's Court of DeKalb County. - Authored By: Rep. Mary Margaret Oliver of the 83rd - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1255 - Eatonton-Putnam Water and Sewer Authority; composition; change certain provisions
- BILL SUMMARY: A Bill to provide for the membership of the Eatonton-Putnam Water and Sewer Authority. - Authored By: Rep. Mickey Channell of the 116th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1257 - Effingham County; Board of Commissioners of Roads and Revenues; revise powers and duties of chairperson
- BILL SUMMARY: A Bill to provide the powers and duties of the chairperson of the Effingham County Board of Commissioners and to provide for meetings, quorum, and voting. - Authored By: Rep. Jon G. Burns of the 157th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1258 - Columbus, City of; certain notices to be made in newspaper having largest circulation; provide
- BILL SUMMARY: A Bill to provide for newspaper notices, to correct clerical errors, and to provide other amendments to the charter of the Columbus-Muscogee County consolidated government. - Authored By: Rep. Calvin Smyre of the 132nd - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1

HB 1259 - Milner, City of; provide new charter
- BILL SUMMARY: A Bill to provide a new charter for the City of Milner. - Authored By: Rep. David Knight of the 126th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1261 - Griffin-Spalding County Airport Authority Act; enact
- BILL SUMMARY: A Bill to create the Griffin-Spalding County Airport Authority and to provide for its powers and duties. - Authored By: Rep. David Knight of the 126th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1262 - Catoosa County; Board of Education; change description of districts
- BILL SUMMARY: A Bill to reapportion the Catoosa County Board of Education. - Authored By: Rep. Tom Weldon of the 3rd - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1263 - Catoosa County; board of commissioners; change description of districts
- BILL SUMMARY: A Bill to reapportion the Catoosa County Board of Commissioners. - Authored By: Rep. Tom Weldon of the 3rd - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1264 - Douglasville, City of; change description of election districts
- BILL SUMMARY: A Bill to reapportion the City Council of the City of Douglasville. - Authored By: Rep. Bill Hembree of the 67th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1265 - Macon-Bibb County Community Enhancement Authority Act; enact
- BILL SUMMARY: A Bill to create the Macon-Bibb County Community Enhancement Authority and to provide for its powers and duties. - Authored By: . James Beverly of the 139th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1266 - Acworth Lake Authority; change membership requirements
- BILL SUMMARY: A Bill to change the membership and requirements for the Acworth Lake Authority. - Authored By: Rep. Ed Setzler of the 35th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1267 - Acworth Area Convention and Visitors Bureau; change name to Acworth Tourism Bureau Authority
- BILL SUMMARY: A Bill to change the name of the Acworth Area Convention and Visitors Bureau to the Acworth Tourism Bureau Authority. - Authored By: Rep. Ed Setzler of the 35th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1

HB 1268 - Bacon County; Board of Education; change description of districts
- BILL SUMMARY: A Bill to reapportion the Bacon County Board of Education. - Authored By: Rep. Tommy Smith of the 168th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1269 - Bacon County; Board of Commissioners; change description of districts
- BILL SUMMARY: A Bill to reapportion the Bacon County Board of Commissioners. - Authored By: Rep. Tommy Smith of the 168th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1270 - Jefferson County; Board of Commissioners; change description of districts
- BILL SUMMARY: A Bill to reapportion the Jefferson County Board of Commissioners. - Authored By: Rep. Mack Jackson of the 142nd - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1271 - Brunswick-Glynn County Joint Water and Sewer Commission; immunity for commission and its officers, agents and employees; provide
- BILL SUMMARY: A Bill to re-create the Brunswick-Glynn County Joint Water and Sewer Commission, to provide for new membership, to provide for its powers and duties, to provide meetings, hearings, and notices for rates and fees, and to provide a referendum. - Authored By: Rep. Roger B. Lane of the 167th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
HB 1273 - Jefferson County; Board of Education; change description of districts
- BILL SUMMARY: A Bill to reapportion the Jefferson County Board of Education. - Authored By: Rep. Mack Jackson of the 142nd - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
SB 433 - Dalton-Whitfield County Charter and Consolidation Commission; referendum results; change certain provisions
- BILL SUMMARY: A Bill to change certain provisions relating to referendum results of the Dalton-Whitfield County Charter and Consolidation Commission. - Authored By: Sen. Charlie Bethel of the 54th - House Committee: Intragovernmental Coordination - Local - Rule: Open - Yeas: 154; Nays: 1
* The House will reconvene Wednesday, March 21, at 10:00 AM, for its 36th Legislative Day.
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COMMITTEE ON RULES
The Committee on Rules has fixed the calendar for the 36th Legislative Day, Wednesday, March 21, and bills may be called at the pleasure of the Speaker.
NEXT ON THE FLOOR
HR 1367 - Congress; prohibit Environmental Protection Agency from further regulating greenhouse gas emissions without study; urge
- BILL SUMMARY: House Resolution 1367 urges Congress to prohibit the EPA from further regulating greenhouse gas emissions without a comprehensive economic and environmental study. - Authored By: Rep. Harry Geisinger of the 48th - House Committee: Natural Resources & Environment - House Committee Passed: 3/15/2012 - Rule: Modified-Open
SB 101 - Elections; poll officers; provide for the Student Teen Election Participant program
- BILL SUMMARY: SB 101 creates the "Student Teen Election Participant" (STEP) program. It allows election superintendents to develop and implement through a coordinated effort a Student Teen Election Participant (STEP) program. The STEP program shall permit full-time public, private, and home schooled high school students to volunteer to work as poll officers during any primary, special, or general election. - Authored By: Sen. Jesse Stone of the 23rd - House Committee: Governmental Affairs - House Committee Passed: 2/23/2012 - Rule: Modified-Structured
SB 110 - Waste Management; restrictions on municipal solid waste landfill sites within significant ground-water recharge areas; provisions
- BILL SUMMARY: This bill delays the implementation of EPD rules and regulations regarding septic tanks from July 1, 2012 to July 1, 2014 in order to allow small businesses to prepare for the changes. The bill also states that any public water system within Georgia supplying water to customers who utilize a waste-water sewer system owned by a local government or authority must furnish the government or authority with the amount of water consumed by each individually metered customer account during each billing period. The water supplier shall cut off the water if the customer fails to pay withing five business days, and the water supplier is authorized to charge a resumption and suspension fee. - Authored By: Sen. Jack Murphy of the 27th - House Committee: Natural Resources & Environment - House Committee Passed: 3/15/2012 - Rule: Modified-Structured
SB 346 - State Board of Pharmacy; prescription drugs by mail/other common carriers; provisions
- BILL SUMMARY: This bill defines "remote order entry" as the entry made by a pharmacist located within the State of Georgia from a remote location. This will indicate that the pharmacist has reviewed the order, approved or disapproved the administration of the drug, and has entered the information into the hospital patient's record system. Remote order entry is allowed if: 1.The pharmacist is not physically present in the hospital, the hospital pharmacy is closed, and a pharmacist will be physically present in the hospital pharmacy within 16 hours. 2.At least one pharmacist is physically present in the hospital pharmacy and at least one other pharmacist is practicing pharmacy in the hospital, but not in physically present in the hospital pharmacy.
Requires the director of pharmacy of the hospital to submit written policies and procedures for the use of remote order entry to the board.
Allows the board to issue a cease and desist order if they conclude that the hospital's use of remote order entry does not comply with law. - Authored By: Sen. Don Balfour of the 9th - House Committee: Health & Human Services - House Committee Passed: 3/14/2012 - Rule: Structured

SB 370 - Controlled Substances; Schedule I and V controlled substance; "dangerous drug"; provisions
- BILL SUMMARY: SB 370 is the annual drug update bill by the Board of Pharmacy moving new and existing drugs into different classes.
The committee substitute adds a new Section 1 dedicating the bill to Chase Burnett who died from using synthetic marijuana. - Authored By: Sen. Earl "Buddy" Carter of the 1st - House Committee: Judiciary Non-Civil - House Committee Passed: 3/14/2012 - Rule: Structured
\SB 430 - State Senate Districts; revise certain boundaries
- BILL SUMMARY: This legislation proposes amendments to the Senate districts that were adopted in the 2011 Special Session. - Authored By: Sen. Charlie Bethel of the 54th - House Committee: Legislative & Congressional Reapportionment - House Committee Passed: 3/19/2012 - Rule: Structured
SB 492 - State Purchasing; require state contracts awards for heavy equipment follow certain specific procedures
- BILL SUMMARY: SB 492 requires that public works contract awards for heavy equipment follow certain specific procedures.
The House committee substitute adds language from Rep. Bill Hembree's HB 329. This provision outlaws any local or state governmental entity from setting aside public works projects for unions only. It restates the state policy regarding use of the lowest qualified bidder whether union or open shop. - Authored By: Sen. Jeff Mullis of the 53rd - House Committee: Judiciary - House Committee Passed: 3/15/2012 - Rule: Modified-Structured
* The Rules Committee will next meet on Wednesday, March 21, at 9:00 AM, to set the Rules Calendar for the 37th Legislative Day.
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COMMITTEE ACTION REPORT
Higher Education
SB 302 - Georgia Higher Education Facilities Authority; increase the amount of bonding authority
- BILL SUMMARY: This legislation amends Chapter 16 of Title 20 of the Official Code of Georgia Annotated, relating to the Georgia Higher Education Facilities Authority, so as to increase the amount of bonding authority from $300 million to $500 million. - Authored By: Sen. Cecil Staton of the 18th - Committee Action: Do Pass
Higher Education
SB 405 - Student Achievement Office of; private college submit confidential student data to Dept. of Education shall not be liable for breach
- BILL SUMMARY: This legislation amends Part 2 of Article 2 of Chapter 14 of Title 20 of the Official Code of Georgia Annotated, relating to the Office of Student Achievement. The bill aims to relieve private colleges and universities in this state that submit confidential student data and records to the Office of Student Achievement from being held liable for the breach of the confidentiality of such data and records. This Code section would apply to any student data or records that are confidential under any law of this state or any federal law, including, but not limited to, the federal Family Educational Rights and Privacy Act, 20 U.S.C. Section 1232g. - Authored By: Sen. Butch Miller of the 49th - Committee Action: Do Pass by Committee Substitute

Intragovernmental Coordination
HB 398 - Fulton County; Board of Education pensions and retirement; correct typographical errors
- BILL SUMMARY: A Bill to amend the act providing a retirement system for the Fulton County Board of Education to correct typographical errors and to comply with the Federal Uniformed Services Employment and Reemployment Rights Act of 1994 and the federal Heroes Earnings Assistance and Relief Tax Act of 2008. - Authored By: Rep. Virgil Fludd of the 66th - Committee Action: Do Pass by Committee Substitute
Intragovernmental Coordination - Local
HB 1256 - Western Area Regional Radio System Authority; remove City of Douglasville and add Coweta County as a member
- BILL SUMMARY: A Bill to remove the City of Douglasville from and add Coweta County to the membership of the Western Area Regional Radio System Authority. - Authored By: Rep. Bill Hembree of the 67th - Committee Action: Do Pass
Intragovernmental Coordination - Local
HB 1272 - Bacon County; Board of Commissioners; membership of chairperson and commissioners on boards and authorities; limit
- BILL SUMMARY: A Bill to provide for terms of office, elections, compensation, duties, and powers of the Bacon County Board of Commissioners. - Authored By: Rep. Tommy Smith of the 168th - Committee Action: Do Pass by Committee Substitute
Intragovernmental Coordination - Local
HB 1276 - Richmond Hill, City of; provide new charter
- BILL SUMMARY: A Bill to provide a new charter for the City of Richmond Hill. - Authored By: Rep. Ron Stephens of the 164th - Committee Action: Do Pass
Intragovernmental Coordination - Local
HB 1277 - Washington, City of; change description of council districts
- BILL SUMMARY: A Bill to reapportion the City Council of the City of Washington. - Authored By: Rep. Mickey Channell of the 116th - Committee Action: Do Pass
Intragovernmental Coordination - Local
HB 1278 - Spalding County Magistrate Court; charge technology fee for each civil case filed and criminal fine imposed; authorize
- BILL SUMMARY: A Bill to authorize the Magistrate Court of Spalding County to charge a technology fee, not to exceed $5, for each civil case filed and criminal fine imposed. - Authored By: Rep. David Knight of the 126th - Committee Action: Do Pass
Intragovernmental Coordination - Local
HB 1279 - Spalding County Probate Court; charge technology fee for each civil case filed; authorize
- BILL SUMMARY: A Bill to authorize the Probate Court of Spalding County to charge a technology fee, not to exceed $5, for each civil case filed. - Authored By: Rep. David Knight of the 126th - Committee Action: Do Pass

Intragovernmental Coordination - Local
HB 1280 - Spalding County State Court; charge technology fee for each civil case filed and each criminal fine imposed; authorize
- BILL SUMMARY: A Bill to authorize the State Court of Spalding County to charge a technology fee, not to exceed $5, for each civil case filed and each criminal fine imposed. - Authored By: Rep. David Knight of the 126th - Committee Action: Do Pass
Intragovernmental Coordination - Local
HB 1288 - Hart County Water and Sewer Authority; enact
- BILL SUMMARY: A Bill to re-create the Hart County Water and Sewer Authority and to provide for its powers and duties. - Authored By: Rep. Alan Powell of the 29th - Committee Action: Do Pass
Intragovernmental Coordination - Local
HB 1289 - DeKalb County; board of education; provide for certain terms of office
- BILL SUMMARY: A Bill to provide terms of office for the members of the DeKalb County Board of Education. - Authored By: Rep. Howard Mosby of the 90th - Committee Action: Do Pass
Intragovernmental Coordination - Local
SB 515 - Americus, City of; provide for a date of expiration of office for terms of councilmembers and the mayor
- BILL SUMMARY: A Bill to provide an expiration date for terms of councilmembers and the mayor, to provide for the taking of office of councilmembers and the mayor, to provide for meetings for council business, to provide the oath of office, to provide for a quorum and to provide for presiding officers at meetings in the City of Americus. - Authored By: Sen. George Hooks of the 14th - Committee Action: Do Pass
Intragovernmental Coordination - Local
SB 520 - Troup County; create board of elections and registration; powers and duties
- BILL SUMMARY: A Bill to create the Troup County Board of Elections and Registration and to provide for its powers and duties. - Authored By: Sen. Joshua McKoon of the 29th - Committee Action: Do Pass
Judiciary
SB 356 - Superior Courts; provide additional judge of the Bell-Forsyth Judicial Circuit; initial appointment; election and term of office
- BILL SUMMARY: In August 2011, the Judicial Council approved six (6) new superior court judgeships. State appropriations have been set aside for two new judgeships, so the House committee substitute to SB 356 provides for the appointment of two new judgeships in the order of priority suggested by the Judicial Council. SB 356 creates one new judgeship in the Bell-Forsyth circuit and one in the Piedmont circuit. - Authored By: Sen. Jack Murphy of the 27th - Committee Action: Do Pass by Committee Substitute

Judiciary
SB 365 - Property; collected funds; change prov.; residential real property; provide form Acknowledgment and Waiver of Borrower's Rights
- BILL SUMMARY: SB 365 provides that in real estate transactions, the preparation, execution and supervision of recording of deeds of conveyance; the supervision of real estate closings; and the collection and disbursement of funds necessary for real estate transactions must all be performed by a duly licensed attorney. The bill adds a new Code section and cause of action for any person damaged by a person, firm, or coporation acting in violation. - Authored By: Sen. Bill Hamrick of the 30th - Committee Action: Do Pass by Committee Substitute
Public Safety & Homeland Security
SB 238 - Handicapped Persons; motorized wheelchair/scooter operated on public ways after dark shall be equipped with reflectors
- BILL SUMMARY: This legislation requires motorized wheelchairs and scooters that are operated on the sidewalks and public ways to be equipped with reflectors. - Authored By: Sen. Donzella James of the 35th - Committee Action: Do Pass
Public Safety & Homeland Security
SB 432 - Crimes and Offenses; define a certain term; political subdivision shall not enact any ordinance more restrictive of sale/possession of knife than general law
- BILL SUMMARY: This legislation would prohibit any county, municipality, or consolidated government from constraining the possession, manufacture, sale, or transfer of a knife more restrictively than is otherwise provided in Georgia Code. The restriction does not apply to the local government's regulation of knives in courthouses or government buildings. - Authored By: Sen. Bill Heath of the 31st - Committee Action: Do Pass
Special Joint Committee on Georgia Criminal Justice Reform
HB 1176 - 2011 Special Council on Criminal Justice Reform for Georgians; enact recommended provisions
- BILL SUMMARY: PART I; Appeal by the State Section 1-1
Amends appeals procedure by adding decisions that set aside or dismiss any indictment, accusation, or petition which alleges a child has committed a delinquent act to the list of exceptions that do not require a certificate of immediate review.
PART II; Drug and Mental Health Court Divisions, Diversion Programs, and the County Drug Abuse Treatment and Education Fund Section 2-1
Amends the Code relating to Drug Court Divisions by incorporating the policies developed by the Judicial Council of Georgia into the work plan. That work plan must include a risk and needs assessment in order to reduce recidivism. The work plan will be focused on moderate risk, and high risk offenders.
Moreover, the Council will be required to update their standards to incorporate research from the drug court field. Each drug court division will follow the policies and practices that are consistent with the standards published by the Council. Also, the Council will assist the drug court divisions in the implementation of the policies.
The Council will create and manage a certification and review process to ensure that drug court divisions are adhering to the proper standards. State appropriated funds for the drug court division will be tied to certification, unless good cause is shown to the Council. The Council will publish an annual report listing the certified drug court divisions. In addition, the Council will conduct a performance review every three years.
Section 2-2 Amends the Code relating to mental health court divisions of Georgia. The purpose is to standardize the policies, practices, and
certification processes with that of the Drug Court Division.
Section 2-3 Increases the fee to $1000 required from offenders who enter pretrial intervention programs. Fees may be altered with a show of
good cause to the prosecuting attorney.

Section 2-4 Increases the list of drug, traffic, and alcohol violations that the court is authorized to impose an additional 50% penalty to the
original fine. Also, directs moneys arising from fines and forfeited bonds from certain drug offenses to be placed in the County Drug Abuse Treatment, and Education Fund.
PART III; Crimes and Offenses Section 3-1
Breaks Burglary into three degrees. All degrees are felonies. The first degree includes dwelling houses with aggravating circumstances with a penalty of 5 to 30 years. The second degree includes dwelling houses without aggravating circumstances with a penalty of 1 to 20 years. The third degree includes other structures with a penalty of 1 to 8 years. An individual who has been convicted of burglary in any degree on two or more prior occasions will be punished as burglary in the first degree.
Section 3-2 Amends the code sections involving theft, by providing for different penalties depending on the value of the stolen item. If the
item's value exceeds $25k, the penalty is 2 to 20 years. If the item's value is below $25k and above $5k, the penalty is 1 to 10 years, or for a misdemeanor at the judge's discretion. If the penalty is below $5k and above $1.5k, the penalty is 1 to 5 years, or for a misdemeanor at the judge's discretion. In addition, if a defendant has two prior misdemeanor convictions for theft, the penalty is 1 to 5 years.
Section 3-3 The threshold for felony shoplifting is increased to $500, and the fine for a second offense of shoplifting is increased to $500.
Also, when property subject to theft is valued in the aggregate at more than $500 over a period of 180 days, it is a felony punishable by 1 to 10 years.
Section 3-4 Increases the felony threshold for counterfeit Universal Product Code theft to $500.
Section 3-5 Breaks forgery into 4 degrees. First degree forgery deals with writings other than checks, where a person with intent to defraud
actually uses the fictitious instrument. The penalty is a felony punishable from 1 to 15 years. Second degree forgery deals with writings, including checks, where a person with intent to defraud is only in possession of the fictitious instrument. The penalty is a felony punishable from 1 to 5 years. Third degree forgery deals with checks, where a person with the intent to defraud uses a fictitious check valued at $1500 or more. The penalty is a felony punishable from 1 to 5 years. Fourth degree forgery deals with checks, where a person with the intent to defraud uses a fictitious check valued under $1500. The penalty is a misdemeanor, where the 3rd and subsequent convictions are punished from 1 to 5 years.
Section 3-6 Alters the punishment for deposit account fraud. When the instrument(s) is less than $500 the fine is increased to not more than
$1000. If the instrument(s) is valued at between $500 and $999.99 the penalty is a high and aggravated misdemeanor. When the instrument(s) are more than $1000, the fine is increased to not more than $10,000.
Section 3-7A To become effective July 1, 2012. Punishment for possession of a controlled substance in Schedule I, or narcotic in Schedule II,
is reduced to 1 to 15 years including the removal of enhanced punishment for the 2nd or subsequent offenses. However, upon the 3rd or subsequent offense, imprisonment for double the length of incarceration applies. The penalties for the manufacture or the distribution of controlled substances in Schedule I or II is increased by applying the recidivism statute on the second offense. Punishment for possession of Schedule III, IV, or V is reduced to 1 to 3 years. Punishment for the possession of a counterfeit substance is reduced to 1 to 2 years. Punishment for the manufacture or distribution of a counterfeit substance is increased to 1 to 10 years. Punishment for possession of flunitrazepam is reduced to 1 to 15 years. Manufacture or distribution of flunitrazepam is increased by applying the recidivism statute on the 3rd offense.
Section 3-7B To become effective July 1, 2013. Possession of controlled substances in Schedule I and II is broken down into weight
categories with a graduated punishment up to the sentences outlined for possession controlled substances in Schedule I and II in 3-8A.
Section 3-7C To become effective July 1, 2014. Possession for flunitrazepam is broken down into weight categories with a graduated
punishment up to the sentences outlined for possession of flunitrazepam in 3-8A.
Section 3-8 Sentencing for trafficking in controlled substances is tied to the applicable mandatory minimum punishment.

PART IV; Criminal Procedure Section 4-1
Amends and clarifies the language in 17-3-1 applying to prosecution for certain offenses within a set timeframe.
Section 4-2 Removes the statue of limitations for certain sex crimes (rape, child molestation, incest, aggravated sodomy, cruelty to children)
involving a victim under the age of 16
Section 4-3 Gives the ability of the court to shorten the length of a defendant's active probation upon a motion by a probation supervisor.
Section 4-4 Provides for an exception to the recidivism statute for drug possession violations.
PART V; Mandatory Reporting of Child abuse Section 5-1
Adds to the list of persons having a duty to report child abuse by including nurse's aids and reproductive health care facility personnel (including volunteers). Further, a member of the clergy must report child abuse when the source of the information is from anything other than a direct communication in confession from the perpetrator. PART VI; Creating Job Opportunities Section 6-1
The GCIC will not provide criminal history records to the public when the access has been duly restricted.
Section 6-2 The GCIC will make an individual's criminal history available upon request and not charge more than $15 for the inspection of
those records. The individual may request the entity in control of the records to correct mistakes. If the individual finds the entity's decision about the alleged mistakes to be in error, that individual can appeal to the court with the original jurisdiction of the charges. If the entity has previously disseminated incorrect records, the entity will disseminate a correction upon a written request by the individual.
Criminal history records will be restricted by the GCIC, prior to indictment when the case was never referred for further prosecution, if it was referred to the prosecuting attorney but later dismissed, or if the grand jury returns two no bills.
Criminal history records will be restricted by the GCIC, after indictment if: all the charges are dropped or nolle prossed; a guilty plea of possession of a controlled substance and successful completion of probation; the individual successfully completed a drug or mental health treatment program; or the individual was acquitted of all charges.
Criminal history records will not be restricted if the charges were nolle prossed or otherwise dismissed because: of a plea agreement; the prosecuting attorney was barred from introducing material evidence against the individual; the conduct was part of a pattern of criminal activity; or diplomatic immunity.
Criminal history records will not be restricted if: some but not all of the charges resulted in acquittal; or the acquittal resulted from jury or judicial misconduct.
Criminal history records will not be restricted if the individual was convicted of various: sexual offenses, theft offenses, child molestation, or serious traffic violations.
Criminal history records that are restricted will me made available only to criminal justice agencies for official criminal investigation purposes.
If the entity declines to restrict criminal history records, then the individual may file a civil action in the superior court where the entity is located.
If the court finds that the records should be restricted, then the clerk of court will cause documents in their possession to be restricted. Further, the clerk will create a separate index that is sealed to the public containing the criminal history record.
The GCIC is also authorized to develop procedures in order to adopt the changes with regard to criminal history record restrictions.
PART VII; Penal Institutions Section 7-1
Adds definitions to code section 42-1-1.
Section 7-2 Prohibits employees of penal institutions from giving out the names of attorneys to inmates, or to receive any amount of money
from attorneys with regard to inmates. The penalty is a misdemeanor. Section 7-3
Amends definitions to code section 42-2-1.
Section 7-4 Adds the duty to the Board of Corrections to adopt regulations where evidence based practices guide decisions relating to
preparing inmates for release. Moreover, the Board will prepare an annual report regarding that information.

Section 7-5 Allows for the notice of sentencing of convicted individuals to be transmitted electronically.
Section 7-6 Modifies definitions in code section 42-8-21.
Section 7-7 If graduated sanctions have been made a condition of probation, a "chief probation officer" may impose graduated sanctions as
an alternative to judicial modification or revocation of probation so long as the sanctions are approved by a chief probation officer. A probationer may appeal such sanctions in the sentencing court.
Section 7-8 Allows a probationer to be required to wear an electronic monitoring device as a condition of probation, for the required
completion of a substance abuse or mental health treatment program, and/or the ability of the probationer to agree to the imposition of graduated sanctions.
Section 7-9 Limits the amount of time that an individual, who is in violation of probation, spends in a probation detention center to 180 days.
Section 7-10 Makes automatic that a probated sentence of more than two years be reviewed by the probation supervisor, rather than require a
chief judge make the request.
Section 7-11 Allows for a probation supervisor to impose graduated sanctions, so long as graduated sanctions have been made a condition of
probation by the court.
PART IX; Effective Date, Applicability, and Repealer Section 9-1
This Act shall become effective on July 1, 2012. Section 3-7B shall become effective on July 1, 2013. Section 3-7C shall become effective on July 1, 2014. Part VI and sections 8-1 and 8-4 shall become fully effective on July 1, 2013. - Authored By: Rep. Rich Golick of the 34th - Committee Action: Do Pass by Committee Substitute
Special Joint Committee on Georgia Revenue Structure
HB 386 - Revenue and taxation; revenue structure; comprehensive revision
- BILL SUMMARY: Part I Motor Vehicle Tax Reform Section 1-1, pages 2- 3, lines 40-66 Section 1-2, page 3, lines 68-94 Section 1-3, pages 3-4, lines 96-100
Section 1-4, pages 4-17, lines 102-596 Section 1-5, page 17, lines 598-605
Part I removes the: (1) sales tax on the purchase of motor vehicles; and (2) ad valorem tax on the same motor vehicles, and replaces these taxes with a ONE TIME title fee which is calculated by multiplying the value of the motor vehicle times a title fee rate of 7% (6.5% in 2013 and 6.75% in 2014). The funds collected from this fee are divided between the state and local governments, with the local governments guaranteed a base amount plus 2% growth per year through 10 years. Motor vehicles titled prior to March 1, 2013 will continue to pay ad valorem taxes until sold/transferred; however, motor vehicles purchased will have the ability to "opt in" to the new title fee system in 2013.
Based upon data from the Georgia Department of Revenue and industry sources, there are large numbers of motor vehicles for which the State and local governments are not collecting sales tax. In some cases, not only is sales tax not being collected, but certain parties have "gamed" the system to even avoid paying ad valorem taxes. In addition, the ad valorem tax on these vehicles, for most Georgians (the so called birthday tax), has become one of the distasteful taxes for the general public to pay. By eliminating all of the holes or exceptions in the present sales tax system, we can eliminate ad valorem taxes on motor vehicles for everyone in Georgia.
EXCEPTIONS: Salvage titles will be subject to a 1% title fee only. Motor vehicles purchased by car rental companies will pay only a 1.5% title fee because they are collecting sales taxes on the
rental/lease of those vehicles they do not currently pay sales tax on the purchase of those vehicles.

Persons that must have vehicles re-titled in their names upon the death of OR transfer from an immediate family member only have to pay a .25% title fee to change the title IF the vehicle was already on the new title fee system. If the vehicle was still on the ad valorem system, they have an option. They may choose to either stay on the ad valorem system or pay the new title fee and enter the vehicle in the new title fee system (no more ad valorem taxes on that vehicle). ($25 per $10,000 of Fair Market Value)
Persons moving into Georgia will only be required to pay 50% of the title fee upon moving into the state, and will have 12 months after that to pay the remaining 50%.
This title fee will not apply to corrected titles, replacement titles, or titles reissued to the same owner which reflect satisfaction of liens.
Motor vehicles owned or leased by or to the state or any county, consolidated government, municipality, county or independent school district, or other government entity in this state shall not be subject to the new title fee; provided that such government entity must be exempt from ad valorem tax and sales and use tax under general law.
Disabled Veterans, Purple Heart recipients, and former POWS that have vehicles that are exempt from ad valorem taxes will be exempt from the new title fees.

State Local

FY 2013 72 58

FY 2014 203 -45

FY 2015 228 -151

Total 503 -138

Part II Income Tax Revisions

Section 2-1 - Reduction of Marriage Penalty (page 18, lines 608-630)

This section reduces income taxes for married couples to begin elimination of the marriage penalty in our income tax code. Currently, married couples hit the 6% tax rate at $14,000 of income, when single taxpayers hit 6% at $10,000 of income, which creates a marriage penalty in the tax code. To reduce this penalty, this bill increases the personal exemption for all married taxpayers filing jointly from $5,400 to $7,400, and for each spouse filing separately from $2,700 to $3,700 an increase of $2,000 per married couple.

State Local

FY 2013 -61 0

FY 2014 -149.3 0

FY 2015 -152.3 0

Total -362.6 0

Section 2-2 Freeze of Retirement Income Exclusion (18-21, lines 632-735)

This section freezes the retirement income exclusion for income tax purposes at the current $65,000 level (married couples would get $130,000 of retirement income exempt plus social security is also exempt). This will not increase income taxes on seniors this just eliminates the increase in the exclusion set to begin January 1, 2013. Only about 14,000 filers have retirement income above the current exclusion amount.

State Local

FY 2013 13.8 0

FY 2014 32.5 0

FY 2015 45.4 0

Total 91.7 0

Part III Conservation Easement Credit Revisions Section 3-1, pages 21-27, lines 738-941 Section 3-2, page 27, lines 943-948
This part makes revisions to the income tax credit for donations of land for conservation purposes. It tightens up acceptable "conservation purposes", limits the transferability of these credits to one transfer, and lowers the partnership cap on the credit from $1 million down to $500,000, which is the same as the corporate credit cap. It also imposes application fees for the program.

State Local

FY 2013 2.97 0

FY 2014 6.09 0

FY 2015 6.40 0

Total 15.5 0

Part IV Film Exemption Elimination
Section 4-1, pages 27-28, lines 951-984
This part eliminates the sales tax exemption on sales or leases of production equipment or services by film producers. The 30% film income tax credit will remain intact.

State Local

FY 2013 11 7.7

FY 2014 11.9 8.3

FY 2015 12.9 9.0

Total 35.8 25

Part V Manufacturing and Agriculture Exemptions

Section 5-1 Current exemption elimination (Section 5-1, pages 28-32, lines 987-1114)
This section repeals the current agricultural and manufacturing sales tax exemptions that are being replaced by new exemption language in Sections 5-2 (manufacturing and mining) and 5-3 (agriculture).

Section 5-2 - New Manufacturing Exemptions (Section 5-2, pages 32-38, lines 1116-1336)
This section codifies existing regulations regarding the integrated plant theory sales and use tax exemption for manufacturers (includes exemptions for machinery and equipment, raw materials, and consumable supplies), and also provides for a new exemption for energy used in manufacturing and mining which will be an exemption from state and local sales taxes, except for the 1% local sales taxes for education. This new exemption will be phased in over 4 years beginning January 1, 2013. The energy exemption will not apply to manufacturers that are primarily engaged in producing electricity for resale (power companies).

State Local

FY 2013 -18 0

FY 2014 -55.1 0

FY 2015 -94.3 0

Total -167.4 0

Section 5-3 New Agriculture Exemptions, Certificate Program (Section 5-3, pages 38-41, lines 1338-1468)

This section replaces the myriad of current sales tax exemptions on agriculture producers on 1) inputs such as seed and fertilizer, 2) energy, and 3) machinery and equipment with cleaner exemption language, and also expands the exemptions to eradicate inconsistencies in such current exemptions. (Example: fuel used to heat structures where dairy cows are housed is exempt, but not fuel used to heat poultry houses or swine houses, etc.).

This section also defines "qualified agriculture producer" for purposes of a new certificate program intended to prevent abuse of the agriculture sales and use tax exemptions. To qualify for the exemptions, a taxpayer must apply to the Commissioner of Agriculture for a certificate. To qualify for such certificate, such producer must prove they are legitimately in the business of farming (Example: have farm business activity on IRS Schedule F, or farm rental activity on IRS Form 4835 or Schedule B).

State Local

FY 2013 -8.3 -5.8

FY 2014 -16.8 -11.7

FY 2015 -17.3 -12.1

Total -42.4 -29.6

Section 5-4 Energy Excise Tax (Section 5-4, pages 41-47, lines 1470-1659)

This section allows local governments to impose an excise tax on energy purchases to ensure the same revenues as they were receiving in sales tax on energy. They can impose this excise tax initially by ordinance, but if future sales tax referendums fail, then the excise tax intended to replace such sales tax revenue would be eliminated as well. The revenues from this excise tax will be distributed in the same manner as the local sales taxes for which these revenues are intended to replace (i.e. LOST distribution agreement, SPLOST intergovernmental agreement, etc.).

Section 5-5 Construction Materials (Section 5-5, page 47, lines 1661-1684)

This section provides for a sales tax exemption on construction materials for certain regionally significant projects. The exemption will apply to state and local sales and use tax. The commissioner of economic development will determine if the project has a significant regional impact. This was a recommendation of the Governor's Competitiveness Task Force, and will be an important deal-closing tool for our state. This provision will have a sunset.

State Local

FY 2013 -21 -14.7

FY 2014 -21 -14.7

FY 2015 0 0

Total -42 -29.4

Section 5-6 Jet Fuel Exemption (Section 5-6, pages 48-49, lines 1686-1742)

This section exempts airlines from 1% of the 4% state sales and use tax on jet fuel purchases made at airports in Georgia.

State Local

FY 2013 -11.1 0

FY 2014 -21.7 0

FY 2015 -22.4 0

Total -55.2 0

Section 5-7 Fees for Agriculture Exemption (Section 5-7, page 49, lines 1744-1754)

This section institutes a fee for application for the qualified agriculture producer sales tax exemption certificate in Section 5-3 in an amount not less than $15 but not more than $25 but that cannot exceed the cost of administration of this certificate program.

Part VI E-fairness and Sales Tax Holiday

Section 6-1 E-fairness (Section 6-1, pages 50-54, lines 1757-1907)

This section levels the playing field for Georgia businesses by providing that out of state retailers that have nexus in Georgia by use of affiliates in Georgia or that use "click through" marketing using affiliates in Georgia must collect Georgia sales tax on purchases made by Georgia residents. There is an exception in the legislation for those agreements where the gross sales from referrals by "click-through" affiliates are under $50,000 annually. There is also an exception for those sellers that come into Georgia solely for trade show purposes up to a maximum of 5 days.

State Local

FY 2013 13.5 9.4

FY 2014 18.9 13.2

FY 2015 19.8 13.8

Total 52.2 36.4

Section 6-2 - Sales Tax Holiday (Section 6-2, pages 54-55, lines 1909-1967)

This section reinstates the annual sales tax holiday in Georgia for two years (2012-2012), including the "Back To School" holiday which exempts computers and accessories, clothing, and school supplies, and the "Energy Star" and "Water Sense" holidays on energy-efficient and water-efficient appliances.

State Local

FY 2013 -39.38 -27.57

FY 2014 -41.76 -29.23

FY 2015 0 0

Total -81.1 -56.8

TOTALS:

FY 2013

FY 2014

State

-48.8

-36.7

Local

24.7

-81.5

* All values in these tables represent values in the millions.

FY 2015 22.7 -142.8

- Authored By: Rep. Mickey Channell of the 116th - House Committee: Special Joint Committee on Georgia Revenue Structure - Rule: Open - Yeas: 155; Nays: 9

Total -62.8 -199.6

* Bills passing committees are reported to the Clerk's Office, and are then placed on the General Calendar.

COMMITTEE MEETING SCHEDULE

10:00 AM 8:00 AM - 9:00 AM 8:00 AM - 9:00 AM 9:00 AM - 10:00 AM 1:00 PM - 2:00 PM 2:00 PM - 3:00 PM 2:00 PM - 3:00 PM 2:00 PM - 4:00 PM 2:00 PM - 3:00 PM 2:00 PM - 3:00 PM 2:00 PM - 3:00 PM 2:00 PM - 3:00 PM 3:00 PM - 5:00 PM 3:00 PM - 4:00 PM 3:00 PM - 4:00 PM 3:00 PM - 5:00 PM 3:30 PM - 4:30 PM 4:00 PM - 6:00 PM

Wednesday, March 21, 2012 Floor Session SCIENCE & TECHNOLOGY INSURANCE RULES GAME, FISH & PARKS MOTOR VEHICLES REGULATED INDUSTRIES JUDICIARY CIVIL ECONOMIC DEVELOPMENT & TOURISM GOVERNMENTAL AFFAIRS Academic Support Subcommittee of Education STATE INSTITUTIONS & PROPERTY BANKS AND BANKING ENERGY, UTILITIES & TELECOMMUNICATIONS CHILDREN & YOUTH HEALTH & HUMAN SERVICES Appropriations General Government Subcommittee TRANSPORTATION

HOUSE CHAMBER 506 CLOB 606 CLOB 341 CAP 415 CLOB 606 CLOB 515 CLOB 132 CAP 506 CLOB 406 CLOB 403 CAP 415 CLOB 406 CLOB 515 CLOB 403 CAP 606 CLOB 506 CLOB TBD

* This meeting schedule is up to date at the time of this report, but meeting dates and times are subject to change. To keep up with the latest schedule please visit www.house.ga.gov and click on Meetings Calendar.

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