Georgia Amendment 1, Dedicating Tax and Fee Revenue Amendment (2020)

Georgia Amendment 1
Election date November 3, 2020
Topic State and local government budgets, spending and finance
Status a Approved
Type Constitutional amendment	Origin State legislature
List of Georgia measuresAmendment 1Amendment 2Referendum ASubmit

Georgia Amendment 1, the Dedicating Tax and Fee Revenue Amendment, was on the ballot in Georgia as a legislatively referred constitutional amendment on November 3, 2020. It was approved.

A "yes" vote supported authorizing the Georgia Legislature to dedicate tax or fee revenue to the public purpose for which the taxes or fees were imposed.

A "no" vote opposed authorizing the Georgia Legislature to dedicate tax or fee revenue to the public purpose for which the taxes or fees were imposed.

Election results

Georgia Amendment 1
Result		Votes	Percentage
Yes		3,862,568	81.62%
No		869,540	18.38%

Results are officially certified.

Source

Overview

What does this change about revenue dedicated to certain funds?

See also: Measure design

The amendment authorizes the Georgia State Legislature to pass legislation establishing special funds with dedicated revenue sources to fund statute specific projects. Statutes that impose such taxes and fees must reference this amendment and identify the government agency responsible for administering the revenue in its text.

There are funds established by statute or the constitution that have prescribed means of revenue to support their dedicated purposes. Money not appropriated by the legislature for special fund purposes may be put into the general fund for other purposes. In 2015, the Georgia Department of Audits and Accounts found that $2.8 million of the revenue from the Solid Waste Trust Fund had not been appropriated for purposes directed by the fund.

Who supported and opposed the amendment?

See also: Support and Opposition

The amendment was introduced by Rep. Jay Powell (R-171) on February 7, 2019. In support of the amendment, he said, "The point is, we committed to the citizens of this state that we would spend the money on a specific purpose, and that is what we should do. ... There is nothing to prevent this or other legislatures from spending the money on other purposes."

Ballotpedia did not identify any organized opposition to the measure. If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Measure design

The amendment authorizes the Georgia State Legislature to pass legislation establishing special funds with dedicated revenue sources to fund statute specific projects. Statutes that impose such taxes and fees must reference this amendment and identify the government agency responsible for administering the revenue in its text. The amendment also requires annual reporting on the revenue by the indicated agency. The tax or fee must also expire within ten years of its enactment. A two-thirds (66.67%) vote would be required to pass or amend statutes imposing dedicated taxes and fees. Such special funds are often referred to as lockboxes.

Once the legislation is passed, the state legislature would not be allowed to reallocate revenue from these funds to the general fund unless the governor suspends the fund. The governor can suspend the dedication of revenue from such taxes in the state of a financial emergency, which occurs when total state revenue in the most recent fiscal year is three percent or more below revenue estimates or when the state experiences three consecutive months of declining revenues. This executive power can only be exercised three times within ten consecutive fiscal years.

Text of measure

Ballot question

The ballot question was as follows:

“

Shall the Constitution of Georgia be amended so as to authorize the General Assembly to dedicate revenues derived from fees or taxes to the public purpose for which such fees or taxes were intended? ( ) YES ( ) NO

”

Ballot summary

The ballot summary for the measure was as follows:

“

This proposal authorizes the Georgia General Assembly by general law to require that fees or taxes collected for some specific intended public purpose be used as so intended. It requires any such general law to identify the specific public purpose, name the state agency to administer the funds, require the agency to make annual reports of revenues and expenses, and automatically end the fee or tax within ten years. It prohibits the General Assembly from designating funds when total revenues so dedicated equal or exceed one percent of the total state revenues based on the previous fiscal year's appropriated state revenues. It exempts such general laws from certain state constitutional restrictions. It requires that such general laws, including amendments, be approved by two-thirds of each chamber of the General Assembly, but allows for repeal of such general laws by simple majority vote. It prohibits attempts to reallocate dedicated funds through any appropriations act or amendment. It provides for temporary suspension of such general laws by the Governor or by the General Assembly in the event of a financial emergency, subject to certain limitations. It amends Article III, Section IX, Paragraph VI of the Georgia Constitution by redesignating the second subparagraph (o), relating to the dedication of the excise tax on the sale of fireworks, as subparagraph (p), by redesignating subparagraph (p), relating to the Georgia Outdoor Stewardship Fund, as subparagraph (q), and by adding a new subparagraph (r). A copy of this entire proposed constitutional amendment is on file in the office of the judge of the probate court and is available for public inspection.

”

Constitutional changes

See also: Article III, Georgia Constitution

The measure was designed to add a new subparagraph (r)(1) to paragraph VI in section 9 of Article III of the state constitution. The following underlined text would be added:

Note: Hover over the text and scroll to see the full text.

(r)(1) Subject to the limitations in this subparagraph, the General Assembly may provide by general law for the creation or renewal and dedication of revenues, in whole or in part, derived from fees or taxes to the public purpose for which such fees or taxes were intended; provided that the general law dedicating such fee or tax shall reference this provision of the Constitution, provide the specific public purpose for which the revenue derived from such fee or tax shall be used, identify the agency to administer such revenue, require annual reporting of the revenues and expenses by such agency, and include an automatic expiration of such fee or tax within a period not to exceed ten years. Any such general law may also be authorized to offset, in whole or in part, the costs to the state of implementing and administering such dedication of revenue.

(2) The General Assembly shall not be authorized to dedicate state revenues pursuant to this subparagraph when the total revenues dedicated hereunder, including any nonlapsed funds, are equal to or exceed one percent of the total state revenues based on the previous fiscal year's state revenues subject to appropriation.

(3) Any general law enacted pursuant to this subparagraph shall not be subject to the limitations of Article III, Section IX, Paragraph IV(c), relating to the lapsing of funds; Article III, Section IX, Paragraph VI(a), relating to allocation of proceeds; or Article VII, Section III, Paragraph II(a), relating to payment into the general fund of the state treasury.

(4) Any general law enacted creating or renewing and dedicating revenues shall not become effective unless approved by two-thirds of the members elected to each chamber of the General Assembly in a roll-call vote; provided, however, that such a general law may be repealed by a majority vote of the members elected to each chamber of the General Assembly in a roll-call vote. Except in the case of a financial emergency as provided in paragraph (5) of this subparagraph, no amendment to any general law enacted pursuant to this subparagraph shall become effective unless approved by two-thirds of the members elected to each chamber of the General Assembly in a roll-call vote.

(5) No revenues which are dedicated by a general law enacted pursuant to this subparagraph shall be subject to any further dedication, any rededication to another purpose, or any alteration whatsoever through the general appropriations Act, or any amendment thereto, or any supplementary appropriations Act, or any amendment thereto, and any such further dedication, rededication to another purpose, or alteration shall be void and of no force and effect. If in the case of a financial emergency the Governor or General Assembly intends to suspend the dedication of revenues enacted pursuant to this subparagraph, the Governor or the General Assembly shall do so only in strict compliance with the following procedures.

(A) In the event the Governor declares a financial emergency in the state, where such financial emergency shall be deemed to exist only if the revenue collection in the most recently completed fiscal year decreased by three percent or more below the revenue estimate for such fiscal year or the state experiences three consecutive months of declining revenues during the current fiscal year, the Governor by executive order may temporarily suspend the dedication of any revenues enacted pursuant to this subparagraph, in whole or in part, and shall appropriate such revenues to maintain the fiscal integrity of the state. Such executive order and associated suspension and appropriation of dedicated revenues shall remain in effect until the fifth day of the session of the General Assembly immediately following the execution of such executive order. Any previously dedicated revenues which remain unspent as of the fifth day of such session, may be appropriated in a supplemental appropriations Act for that same fiscal year. The Governor shall not exercise this executive privilege more than three times during any ten consecutive fiscal-year period or if the General Assembly has acted pursuant to subparagraph (5)(B).

(B) In the event the Governor declares a financial emergency in the state as provided in subparagraph (5)(A) or where a majority vote of the members elected to each chamber of the General Assembly in a roll-call vote approves a joint resolution finding a financial emergency, which shall be deemed to exist only if the revenue collection in the most recently completed fiscal year decreased by three percent or more below the revenue estimate for such fiscal year or the state experiences three consecutive months of declining revenues during the current fiscal year, the General Assembly may temporarily suspend the dedication of revenues enacted pursuant to this subparagraph, in whole or part, and may appropriate such unspent revenues to maintain the fiscal integrity of the state. Such joint resolution shall not be effective for more than two consecutive fiscal years and may be adopted not more than three times in any ten consecutive fiscal-year period.

(6) No revenues which are dedicated pursuant to any other provision of this constitution by a general law enacted pursuant to any other provision of this Constitution shall be subject to any further dedication, any rededication to another purpose, or any alteration whatsoever unless specifically authorized pursuant to such other provision of the Constitution, and in the absence of such specific authorization, any such further dedication, rededication to another purpose, or alteration shall be void and of no force and effect.

Readability score

See also: Ballot measure readability scores, 2020

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The Georgia State Legislature wrote the ballot language for this measure. The FKGL for the ballot title is grade level 18, and the FRE is 26. The word count for the ballot title is 34, and the estimated reading time is 9 seconds. The FKGL for the ballot summary is grade level 15, and the FRE is 25. The word count for the ballot summary is 266, and the estimated reading time is 1 minute and 10 seconds.

Support

Officials

• State Representative Jay Powell (R)

Arguments

• Georgia State Representative and measure sponsor Jay Powell (R): "The point is, we committed to the citizens of this state that we would spend the money on a specific purpose, and that is what we should do. ...There is nothing to prevent this or other legislatures from spending the money on other purposes."
• Jesse Demonbreun-Chapman, executive director of the Coosa River Basin Initiative: "[The amendment's] passage represents an important step toward cleaning up Georgia. These funds ... were created to pay for the cleanup of illegal tire dumps and abandoned hazardous waste sites. If voters approve this amendment in November, we will finally have the ability to protect these funds and start cleaning up blight properties across the state."

Opposition

If you are aware of any opponents or opposing arguments, please send an email with a link to editor@ballotpedia.org.

Campaign finance

See also: Campaign finance requirements for Georgia ballot measures

Total campaign contributions:
Support:	$0.00
Opposition:	$0.00

Georgians for Amendment 1 registered to support Amendment 1. The group had not reported campaign finance activity according to reports due on December 31, 2020.

If you are aware of a committee registered to support or oppose this measure, please email editor@ballotpedia.org.

Background

Hazardous Waste and Solid Waste Trust Funds

The Hazardous Waste and Solid Waste Trust Funds are examples of funds created by statute that have had revenue diverted to the general fund. In the earlier version of the amendment, the resolution specified that the Hazardous Waste and Solid Waste Trust Funds would be guaranteed its fee revenue under the amendment. The final version of the amendment generalized the provision to include all funds established by law with dedicated revenues.

The Hazardous Waste and Solid Waste Trust Funds were established in 1990 by the Georgia Comprehensive Solid Waste Management Act. The law required a $1 fee per new tire purchased in Georgia and $0.75 per ton of solid waste disposed of by the county. In 2019, the tire fee decreased to $0.38 per tire, and the solid waste fee decreased to $0.51 per ton. In 2019, the Solid Waste Trust Fund received over $7 million in fees. Of that amount, the Georgia General Assembly appropriated $2.8 million, to fund related projects.

In 2015, the Georgia Department of Audits and Accounts released a report that concluded, "Scrap tire fees may generate more revenue than necessary to address Solid Waste Trust Fund (SWTF) statutorily authorized uses. However, only a portion of these uses are currently funded because most fee revenue is not appropriated to the SWTF." Any money not appropriated by the Georgia legislature to fund SWTF projects has been put in the general fund.

Amendments to Georgia's special funds and appropriations

Section 9, paragraph VI of Article III of Georgia's Constitution establishes special funds with dedicated revenue and how the General Assembly may apportion money from them. It has been amended four times to establish the following funds:

• Amendment B (2014) created the Brain and Spinal Injury Trust Fund to pay for care and rehabilitative services for Georgia citizens who have survived neurotrauma with head or spinal cord injuries;
• Amendment 2 (2016) created the Safe Harbor for Sexually Exploited Children Fund to provide care and services to individuals that have been sexually exploited;
• Amendment 4 (2016) created a fund for trauma care and firefighter equipment; and
• Amendment 1 (2018) created the Georgia Outdoor Stewardship Trust Fund to fund land conservation.

Legislatively referred ballot measures in Georgia

See also: List of Georgia ballot measures and History of Initiative & Referendum in Georgia

• A total of 69 measures appeared on statewide ballots in Georgia from 1998 to 2018 during even-numbered election years.
• From 1998 through 2018, the number of measures on statewide ballots during even-numbered years ranged from two to 11.
• From 1998 through 2018, an average of six measures appeared on the ballot in Georgia during even-numbered election years.
• Between 1998 and 2018, 82.61% (57 of 69) of the total number of measures that appeared on statewide ballots during even-numbered years were approved, and about 17.39% (12 of 69) were defeated.

Path to the ballot

See also: Amending the Georgia Constitution

The legislature can put a proposed amendment on the ballot upon a two-thirds majority vote in both legislative chambers.

The legislature can repeal a vote to put a proposed amendment on the ballot with a two-thirds vote of both chambers when the vote is done at least two months prior to the election. Constitutional amendments must be approved by a majority of the electorate.

2019

This amendment was introduced as House Resolution 164 on February 7, 2019, by Rep. Jay Powell (R-171). On February 20, 2019, the state House passed HR 164 by a vote of 169-1 with ten representatives excused or not voting. The single no vote came from Republican Representative Matt Gurtler. The amendment was passed in the Senate as a substitute on March 25, 2019, by a vote of 52-0 with four excused.

Vote in the Georgia House of Representatives February 20, 2019
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 120  a
	Yes	No	Not voting
Total	169	1	8
Total percent	93.88%	0.55%	4.44%
Democrat	72	0	3
Republican	97	1	5

Vote in the Georgia State Senate March 25, 2019
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 38  a
	Yes	No	Not voting
Total	52	0	4
Total percent	92.86%	0.00%	7.14%
Democrat	21	0	0
Republican	31	0	4

2020

On March 3, 2020, the House amended and passed the measure by a vote of 164-4 with 12 not voting. The Senate agreed to the House's amendments and passed the bill on March 9, 2020, certifying it for the November 2020 ballot.

Vote in the Georgia House of Representatives March 3, 2020
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 120  a
	Yes	No	Not voting
Total	164	4	12
Total percent	91.22%	2.22%	6.66%
Democrat	71	1	3
Republican	93	3	9

Vote in the Georgia State Senate March 9, 2020
Requirement: Two-thirds (66.67 percent) vote of all members in each chamber
Number of yes votes required: 38  a
	Yes	No	Not voting
Total	53	0	3
Total percent	94.64%	0.00%	5.36%
Democrat	19	0	2
Republican	34	0	1

How to cast a vote

See also: Voting in Georgia

Click "Show" to learn more about voter registration, identification requirements, and poll times in Georgia.

How to cast a vote in Georgia

The information below covers regular voting policies in the state. Information may have not applied to the election on November 3, 2020, because of temporary changes in response to coronavirus. Click here to read about changes made for the 2020 elections. Poll times In Georgia, polls are open from 7 a.m. until 7 p.m. Eastern Time. In cities with a population greater than 300,000 people, polls remain open until 8 p.m. An individual who is in line at the time polls close must be allowed to vote. Registration requirements Check your voter registration status here. To vote in Georgia, one must be a citizen of the United States and a legal resident of their county. The voter must be at least 17.5 years of age at the time of registration and 18 at the time of the election, and not serving a sentence for a felony conviction. The deadline to register to vote is 29 days prior to the election. Registration can be completed online, in person, or by mail. Automatic registration In Georgia, eligible voters are automatically registered to vote when they conduct transactions at the Department of Driver Services. This automatic registration program began in 2016. Online registration See also: Online voter registration Georgia has implemented an online voter registration system. Residents can register to vote by visiting this website. Same-day registration Georgia does not allow same-day voter registration. Residency requirements To register to vote in Georgia, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible. Verification of citizenship See also: Laws permitting noncitizens to vote in the United States A Georgia state law, passed in 2009, required voters to provide proof of U.S. citizenship when registering to vote. However, as of June 2025, the law had not been implemented. In 2013, the U.S. Supreme Court ruled that states cannot require proof of citizenship with federal registration forms. That meant states would need to create a separate registration system for state elections in order to require proof of citizenship. In Georgia, an individual must attest that they are a U.S. citizen when registering to vote. According to the state's voter registration application, a voter who provides false information on a voter registration application is guilty of a felony. All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters. Verifying your registration The site My Voter Page, run by the Georgia Secretary of State's office, allows residents to check their voter registration status online. Voter ID requirements Georgia requires voters to present photo identification while voting in person or by mail/absentee. The following list of accepted ID was current as of August 2024. Click here for the Georgia Secretary of State's page on accepted ID to ensure you have the most current information. “ Any valid state or federal government-issued photo ID, including a free ID card issued by your county registrar's office or the Georgia Department of Driver Services. A Georgia driver's license, even if expired Student ID from a Georgia public College or University Valid employee photo ID from any branch, department, agency, or entity of the U.S. Government, Georgia, or any county, municipality, board, authority or other entity of this state Valid U.S. passport ID Valid U.S. military photo ID containing a photograph of the voter Valid tribal photo ID containing a photograph of the voter ” Voters can obtain a free voter ID card from any county registrar's office or Department of Driver Services Office. Click here for more information on obtaining a free voter ID card in Georgia.

See also

2020 measures

• 2020 ballot measures
• Budgets on the ballot
• Taxes on the ballot

Georgia

• Georgia ballot measures
• Georgia ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• Overview of House Resolution 164
• House Resolution 164 full text
• 2020 Proposed Constitutional Amendments and Statewide Referendum Questions