Staff Analysis of the Legislation
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SUMMARY:
This bill would amend Code Section 48-9-3 of the O.C.G.A. to exempt public school systems from motor fuel excise taxes for the exclusive use of the operation of school buses.
NOTE:
This bill is another example of granting tax exemptions to a special group. Of course, every little bit helps government agencies that have been stripped of a major portion of their operating costs; and education needs all the help it can get; but in all fairness, this would shift part of the pain to the DOT. |