It’s tax time.

Don’t worry, you still have plenty of time to send in those 1040s, W-2s and Form 1099s.

But it’s tax time at the Legislature — and, dare we say it, it could be campaign time, too.

A number of tax measures have been on the move for weeks.

For example, there's "the Delta Bill," as it's widely known, although it's sponsor, state Rep. John Carson, R-Marietta, says it isn't about helping Delta Air Lines. All the same, Delta stands to save $14.5 million to $30 million a year on jet fuel if House Bill 145 passes.

But it was this week that the most significant tax measure of the session made significant headwayHouse Bill 329, which the House approved Wednesday, would do away with the state's graduated income tax brackets, which run from 1 percent to 6 percent, replacing them with a flat rate of 5.4 percent.

The bill sponsored by House Ways and Means Chairman Jay Powell would also create an earned-income tax credit for low-income Georgians to make up for the higher rates they would pay.

A report by the left-leaning Georgia Budget and Policy Institute says Powell’s proposal would save Georgians $154 million. The state puts it at $78 million over four years.

The Budget and Policy Institute also estimates that 37 percent of the tax cut would go to taxpayers who make at least $536,000 a year, with each receiving about $2,575 per year.

“Some people may gain $30,” he said, “some people pay $20.”

The House is apparently the big hump that HB 329 had to get over. Last year the Senate voted to cut the top tax rate from 6 percent to 5.4 percent, and Republicans – who hold large majorities in both chambers – have long been fans of a lower flat income tax.

“I would think the chances of getting tax reform this year are the best I have seen in a decade,” said Kelly McCutchen, the president of the conservative Georgia Public Policy Foundation.

Next year’s elections, when the Governor’s Mansion will be the biggest of many prizes up for grabs, could serve as additional motivation for some legislators to say aye to HB 329.

“It’s one of those bumper-sticker issues people want to be associated with,” said Jay Morgan, a longtime GOP activist and lobbyist, “particularly people who might want to run for higher office.”

Casino bill dead for now 

Rome wasn’t built in a day, a lesson for Georgia casino advocates wishing to bring the state a Caesar’s Palace.

State Sen. Brandon Beach is learning. On Monday, he announced that his casino measure, Senate Bill 79had concluded its run for 2017, unable to get out of committee.

But even though the dice came up snake eyes for Beach’s bill, he’s determined to roll again.

The Alpharetta Republican said he will hit the roads of Georgia starting in April, when he says he will “double down” in his attempts to sell others on casinos.

He already did a lot of selling during the session. His bill morphed so many times it could have joined the X-Men.

Beach's original plan called for six casinos to be located throughout the state, plus one track for horse racing. In late January, Beach was proposing a 20 percent tax on casino revenue, with 70 percent of the proceeds going toward the HOPE scholarship and 30 percent supporting a needs-based scholarship.

By the time SB 79 had met its demise, it was proposing two casinos and no horse track. The 20 percent tax would support not only the two scholarships, but also rural trauma care and rural hospitals, broadband Internet infrastructure, and raises for law enforcement officers.

Of course, even though Beach has declared his casino bill as no longer among the living, the Georgia Legislature often resembles one of the state’s high-profile products, “The Walking Dead.”

"Nothing is dead until the 40th day," one casino opponent, state Sen. Bruce Thompson, R-White, said following Beach's concession. There are ways, even after Crossover Day, for a measure to shamble its way back to the House or Senate floor.

Beach's gambling partner in the House, state Rep. Ron Stephens, R-Savannah, seemed to wink at the prospect of zombie legislation, joking that gambling opponents will surely "be watching me closely."

‘Religious liberty’ gains a potent friend

Speaking of legislation that's dead and not so dead, state Sen. Marty Harbin's "religious liberty" bill appeared ready for burial last week when Gov. Nathan Deal signaled his opposition.

But then Senate President Pro Tem David Shafer, arguably the most powerful member of the Senate, signed on as a co-sponsor to Senate Bill 233.

SB 233 is not as far-reaching as the religious liberty bill that Deal vetoed last year, but it is this year’s entry in a discussion that has dominated the General Assembly for several years while also dividing the state’s dominant Republican Party.

Some of the state’s major business leaders have been among the most outspoken opponents of religious liberty bills the past four years. They fear such efforts, if successful, could enable discrimination by freeing business owners to cite religious reasons in denying service to particular customers, such as members of the LGBTQ community.

Supporters believe such legislation is necessary to protect religious viewpoints and prevent discrimination against faith-based groups, particularly those opposed to same-sex marriage. They also have demonstrated some clout in GOP circles, helping lead Republicans in one congressional district in censuring Deal following last year's veto.

That kind of power could interest a guy like Shafer, who many expect to run for lieutenant governor in 2018.


Legislative session coverage

The Atlanta Journal-Constitution has the largest team covering the Georgia Legislature. To see more of its legislative coverage, go to http://www.myajc.com/georgia-legislature/. To track particular bills and resolutions, check out the Georgia Legislative Navigator at http://legislativenavigator.myajc.com/. You can also follow the proceedings on Twitter at http://twitter.com/GAPoliticsNews or on Facebook at http://facebook.com/gapoliticsnewsnow.

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