Under Georgia law (O.C.G.A. §28-5-42), any bill introduced in the General Assembly that would have a significant impact on anticipated state revenues or expenditures requires a fiscal note. The bill’s sponsor or the committee to which it is assigned must request a fiscal note from the State Auditor and the Office of Planning and Budget (OPB) to estimate the anticipated change in revenues or expenditures under the bill. A completed fiscal note is attached to the bill in committee, read into the record, and distributed to members of the General Assembly before the final vote on the bill.
The Fiscal Research Center supports the General Assembly in this process by analyzing the effects of revenue-related bills, developing the short- and long-range estimates of their impacts on state revenues, and writing fiscal notes under contract with the State Auditor and OPB. Requests for fiscal notes must be made through OPB and the State Auditor—they are not handled independently through the Fiscal Research Center.
For questions about fiscal notes, please contact FRC associate director Robert Buschman.
Resources for Legislators
In additional to state fiscal notes, the Fiscal Research Center regularly produces other publications that legislators and their staff may find useful.
- Georgia Taxes: Summary of Major State and Local Government Taxes
- Georgia’s Rankings Among the States: Budget, Taxes and Other Indicators