Senate State FairTax Study Committee; create

This resolution creates a temporary Senate committee to study whether Georgia should adopt the FairTax - a national proposal to replace income taxes with a sales tax. The committee, led by the Senate Finance Committee chair and composed of five senators, will examine the FairTax's potential impact on Georgia's tax system and report findings by December 1, 2025. It does not change tax law but directs a formal review of this specific reform idea. The committee’s work is limited to analysis and recommendations, with no authority to implement changes. This procedural resolution affects Georgia legislators involved in the study, not the general public or tax rates.