Republican Party Ninth District Tom Graves

The 2008 legislative year began with many challenges, and last month was a particularly hectic time. It is refreshing to know that the people of North Georgia are engaged in the political process that occurs under the Gold Dome. During recent weeks, there have been hundreds upon hundreds of calls, letters, and emails from friends and constituents that have supported my position that it is time for public servants to put principle over politics. To the many people who have corresponded with me during recent weeks, I will be forever grateful.

Now, it is time to move forward with a bold agenda with that moves our principles forward. In an attempt to provide conservative solutions to the challenges facing Georgia citizens, I recent authored HR 1216, also known as the Taxpayer Dividend Act. Joined by a number of legislators in 9th District and throughout Georgia, this legislation would potentially provide income tax relief in Georgia during years of revenue surpluses. This resolution begins the process that would ultimately lead to eliminating the personal income tax simply through the use of excess revenues.

This legislation would fundamentally shift the way revenue surpluses are approached. Each year, Georgia passes an annual budget that begins July 1. When the General Assembly returns in January, there is generally a surplus of funds that the state has received that were not originally appropriated or spent. The "excess" revenues are then spent in a process known as the supplemental budget.

Under this resolution, Georgians will be given the opportunity to vote to amend the Georgia Constitution this November to provide tax relief in years of a budget surplus by limiting the use of excess revenues. The resolution proposes no spending caps but instead provides for limitations on how excess revenues can be spent. Specifically, in years of a budget surplus, excess revenues would be allocated in the following order of priority:

Education - for unaccounted for increases in student enrollment in local school systems.

Revenue Shortfall Reserves - a savings account of 8% of the previous fiscal year spending will be maintained.

Taxpayer Dividend - when the first two items are fully met, then remaining excess revenues will be returned to taxpayers by increasing the personal income tax exemptions for all Georgians.

Prior to the Republican takeover, supplemental budgets were the primarily tools to fund what many people refer to as "pork-barrel spending". Since this is viewed as excess money, elected officials attempted to place projects or spending items that only benefit their districts in the hopes to gain favor when they are running for reelection.

As a conservative, I believe that the Georgia General Assembly has a responsibility to be fiscally responsible and to promote good stewardship of the public revenues. Instead of using funds for special projects that benefit elected officials in an election year, the resolution would simply require that it be applied to education, savings and the elimination of the personal income tax.

It is time to look out for the taxpayers of Georgia. This kind of spending reform, in combination with tax relief, is long overdue for the taxpayers in our state.

State House member Tom Graves represents District 12, which consists of Pickens County and the parts of Gordon County and Bartow County and serves on the Transportation, Ways & Means, Children & Youth, and Health & Human Services Committees. Represenative Graves is married his wife, Julie, and they have three children: JoAnn, John, and Janey.

Quick Fact: Did you know that the Georgia General Assembly has received and spent more than $6 billion dollars of excess revenues over the last 10 years.