Reps. Davis, Schofield and Scott: Why We Voted ‘No’ on House Bill 1199

By State Representatives Viola Davis (D-Stone Mountain), Kim Schofield (D-Atlanta) and Sandra G. Scott (D-Rex)

(395 words)

We want to make it clear that we support tax relief for Georgia families and businesses, but we also believe the public deserves transparency and full understanding of any long-term tax policy changes.

House Bill 1199 was widely presented as a bill providing short-term relief through a 60-day suspension of the state gas tax. While we support efforts to provide relief at the pump, we must raise serious concerns about additional tax policy changes that were included in the bill through last-minute substitutes presented on the day of the vote.

The gas tax suspension provides visible, short-term relief that people can see immediately. However, the same bill also included complex tax code changes that we feel could have long-term impacts on businesses, housing and state revenue. When legislation includes both immediate relief and long-term policy changes, it is our responsibility to examine every detail.

After reviewing the bill and its final version, we determined that HB 1199 included several major tax policy provisions in addition to the gas tax suspension.

HB 1199 included:

• A cap on the Low-Income Housing Tax Credit of $100 million annually for 2026-2028;
• Suspension of the motor fuel excise tax for 60 days;
• Changes to Georgia's conformity with federal tax law, including provisions connected to the CARES Act and the American Rescue Plan Act, affecting deductions related to business interest, research expenses, tips, overtime and charitable contributions.

These provisions represent long-term tax policy decisions that extend beyond the short-term gas tax suspension.

We believe these changes to tax deductions, business expenses and housing tax credits could disproportionately affect:

• Small businesses;
• Minority-owned businesses;
• Developers working on affordable housing;
• Underserved and under-resourced communities;
• Businesses still recovering from economic downturns.

These are not just technical changes. Tax policy decisions affect who receives relief, who pays more and who can grow their businesses. Those decisions deserve transparency, time and full analysis.

Our vote was not against tax relief but rather a vote for transparency and responsible policymaking.

The headline gave relief at the pump, but the fine print contained long-term tax policy changes. We believe major tax policy decisions should not be made through last-minute substitutes without full fiscal analysis and public understanding.

In government, the smallest details can have the biggest consequences. That is why we read the bills carefully and why we say, the devil is in the details.

Editor's note: these representatives include a photo.

Representative Viola Davis represents the citizens of District 87, which includes a portion of DeKalb County. She was first elected to the House of Representatives in 2018 and currently serves on the Defense & Veterans Affairs, Health, Insurance, Natural Resources & Environment and Urban Affairs committees.

Representative Kim Schofield represents the citizens of District 63, which includes a portion of Fulton County. She was first elected to the House of Representatives in 2017 and currently serves as Secretary of the Urban Affairs Committee. She also serves on the Creative Arts & Entertainment, Health, Industry and Labor and Small Business Development committees.

Representative Sandra Scott represents the citizens of District 76, which includes a portion of Clayton County. She was first elected to the House of Representatives in 2010 and currently serves on the Banks & Banking, Defense & Veterans Affairs, Human Relations & Aging, Insurance and Reapportionment and Redistricting committees.

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