House OKs $140M Ga. tax cut
♦ The bill, which raises the standard deduction, now moves to the state Senate.
ATLANTA — A unanimous Georgia House voted 171-0 Wednesday for a $140 million state income tax cut, in what Republicans hope is just a first step in further tax relief.
House Bill 593 also appealed to Democrats because it would aid taxpayers who earn relatively little money, despite misgivings by some advocates who think the state needs to raise more taxes to finance adequate services.
“This is a modest, measured increase that gives Georgians some tax relief and affects the most number of Georgians, allows them to keep some of their own money,” House Ways and Means Committee Chairman Shaw Blackmon, a Bonaire Republican, told representatives.
The bill, which moves to the Senate for more debate, would raise the amount of money that someone could earn before starting to pay state income taxes. The standard deduction for an individual would rise from $4,600 to $5,400, while the standard deduction for a married couple filing jointly would rise from $6,000 to $7,100.
The change would allow Georgians to save up to $75 a year on their income taxes. Most married couples would save about $63 and most individual taxpayers would save about $46.
The measure is being pushed by House Speaker David Ralston, a Blue Ridge Republican with a history of supporting tax cuts.
If approved, the bill would take effect beginning Jan. 1, 2022, which means the change would not fully hit the budget lawmakers are writing now, which will end on June 30, 2022.
Before the pandemic scrambled state revenues last year, Ralston was eyeing a larger tax cut, a second reduction in the state’s top income tax rate. With state finances rebounding, Republicans have been talking about resuming that effort.
Legislators cut the top income tax rate from 6% to 5.75% in 2019 as part of a package of changes meant to prevent Georgia’s state income tax collections from increasing sharply after changes to the federal income tax. However, growth in income tax collections undershot forecasts after the changes took effect.
When the first phase of the tax cut was passed, lawmakers envisioned the additional quarterpercentage decrease to 5.5% this year. Ralston still supported it, but some senators expressed doubts. Analysts estimate the state would forgo $500 million to $550 million in revenue from another cut.
House lawmakers also agreed to two bills with tax breaks for businesses by wide margins. Both measures move to the Senate, which has been more skeptical of tax breaks in recent years.
House Bill 587, which passed 157-14, includes a tax break for pharmaceutical and medical equipment makers sought by Gov. Brian Kemp in an effort to increase medical manufacturing in response to COVID-19. The measure lets some businesses who can’t use all their
income tax breaks dip into the employee income taxes they collect. Also included is a special tax break aimed at persuading Lockheed Martin or another company to manufacture new military planes at Dobbins Air Reserve Base in Marietta.
House Bill 586, which passed 164-6, exempts tickets for museums and nonprofit performing arts from sales taxes until the end of 2022, with House members saying that would aid the recovery of fine arts groups from COVID-19. It would also exempt parts for concrete mixing trucks from sales taxes and continue a tax break on the repair of expensive yachts.
So we can confidently say, “The Lord is my helper; I will not fear; what can man
do to me?” Hebrews 13:6
Almost a year ago, my articles started covering the book of Hebrews verse-by-verse. Today we start studying the final chapter of the book, examining the divinely inspired author’s final comments to his readers.
“Let brotherly love continue” (Hebrews 13:1).
Philadelphia is called the city of brotherly love. It’s appropriately named, because philadelphia is the Greek word for “brotherly love” which the Hebrew author used here. God inspired him to use it here because he wants Christians – brothers and sisters in God’s family – to continue to love each other.
“Do not neglect to show hospitality to strangers, for thereby some have entertained angels unawares” (Hebrews 13:2). Abraham was initially unaware that his visitors were actually the Lord and two angels (Genesis 18). Peter and Paul both commanded Christians to show hospitality to each other (1 Peter 4:9; Romans 12:13). Paul went on to command Christians to do good to everyone at every opportunity (Galatians 6:10). Friends, we should always take every opportunity available to us to help those who are in need, even when we do not know them. It is one of the best ways to let our light shine (Matthew 5:16).
“Remember those who are in prison, as though in prison with them, and those who are mistreated, since you also are in the body” (Hebrews 13:3). The reason Hebrews was written was because many Christians of Hebrew nationality were being persecuted by their fellow Jesus and needed encouragement. Earlier, the Hebrew author had brought out how some of his readers had shown “compassion on those in prison” (Hebrews 10:34). Now, he continues to encourage them to help those of their number who were in prison and were suffering mistreatment. Jesus commanded something similar (Matthew 25:31-46). Paul had defined the church of Christ which we read about in the New Testament as Christ’s body (Ephesians 1:22-23). All who are baptized into Christ’s body are Christians, those saved by Jesus (1 Corinthians 12:13; Ephesians 5:23). All Christians should remember those among them who are hurting, and do their best to encourage and support them.
“Let marriage be held in honor among all, and let the marriage bed be undefiled, for God will judge the sexually immoral and adulterous” (Hebrews 13:4). Our society increasingly embraces that which God considers to be sexually immoral: adultery, homosexuality, and sexual relationships outside of marriage. This is sad because God created sex and the joys that can be found within it. He wants his creation to enjoy it, only within the boundaries of monogamous marriage between a husband and a wife (Proverbs 5:15-19; Song of Solomon; 1 Corinthians 7:1-5). Unfortunately, marriage itself is looked down upon in our culture today instead of being upheld in honor as God wishes. The increasing divorce and adultery rate show how many in our culture view marriage in a dishonorable way, lacking love, patience, self-sacrifice, and commitment. Christians must be different from the rest of the world. May all who wear the name of Christ who are married honor God through marriages that would please him!
“Keep your life free from love of money, and be content with what you have, for he has said, ‘I will never leave you nor forsake you.’” (Hebrews 13:5). Money itself is not evil, but God still inspired Paul to warn us about the love of money. “But those who desire to be rich fall into temptation, into a snare, into many senseless and harmful desires that plunge people into ruin and destruction. For the love of money is a root of all kinds of evils. It is through this craving that some have wandered away from the faith and pierced themselves with many pangs” (1 Timothy 6:9-10). Jesus likewise warned about how the love of money can take us away from heaven. It can cause the Christian to not bear fruit due to being “choked by the cares and riches and pleasures of life” (Luke 8:14). God would rather have us be content with what we have, regardless of its quantity (cf. Philippians 4:11-13). Quoting the Lord’s promise to always be with Joshua (Joshua 1:5), the Hebrew writer applies it to Christians also.
This is why we can “confidently” join with Hebrews in quoting Psalm 118:6: “The Lord is my helper; I will not fear; what can man do to me?” Friends, this is one of the greatest blessing Christianity offers us. God is our constant source of aid and comfort (2 Corinthians 1:3-5). He will always be with us, and what a wonderful relief that is!
Agiant soul fell into the arms of God last month. His passing was a consequential loss, not only for those who knew him well but because a good, godly man left this world. We need all the kind, godly people we can get around here. When God chooses to take the righteous home, I always pray another will attempt to fill those shoes, walk an honorable path, and become a giant.
Because of the pandemic, his funeral was held virtually. I watched as the Methodist minister stepped up to the pulpit with a worn, broken
Bible filled with letters and notes. I recognized it immediately.
The last time I visited my friend Tom and his wife, he was headed to Sunday school. He walked into the kitchen carrying his pile of lessons and the old Bible secured against his chest with his left hand. I could not help but notice it because it looked as if it might fall apart any second. It resembled a file that held everything from envelopes to folded papers and possibly a cookie. I never, for a moment, believed it would be the last time I had the honor of teasing him about hiding my pecan cookies that he always requested when I visited.
The minister carefully opened Tom’s Bible without disturbing its contents. Before reading a Scripture verse, he quoted a statement by the famed English pastor Charles Haddon Spurgeon, which is so profound I wrote it down immediately.
“A Bible that is falling apart usually belongs to someone who is not.”
The godly giant who leads an exemplary life continuously seeks truth and wisdom from their leader. A leader thus is the follower of a Mighty God. These disciples know to bow, weep, and pray for others. They are not boastful, proud, or use power to obtain fame. For the true leaders of our world, understand glory belongs only to a heavenly king.
When Jorge Mario Bergoglio became Pope Francis, one of his first acts was washing inmates’ feet at a youth detention center. He became a leader yet understood he is merely a servant. He learned his role from the words of Christ found in the Bible.
“Your attitude must be like my own, for I, the Messiah, did not come to be served, but to serve, and to give my life as ransom for many.” Matthew 20:28.
Tom’s worn Bible was a symbol of where his earthly life was centered and a bridge toward eternal living once it was over. Here, his good life holds no candle to what awaited him because he believed in and trusted his Lord.
I recall years ago walking into a Krispy Kreme near my house to pick up hot doughnuts for my Sunday School class. A man was standing beside me as the girl behind the counter loaded two dozen doughnuts into boxes.
“I’ll bet you are headed to church with your doughnuts.” He remarked as he watched.
“Yes, I am, are you headed that way too?” I replied.
“No, never. The churches are full of Bible-toting hypocrites,” he espoused as if his statement was a fact.
I am not sure if I came up with the response or a Krispy Kreme whispering angel was in line, but I immediately said, “Yep, you’re right. But where else are we supposed to go to find redemption if not to God?”
He looked at me for a long minute, and then he smiled, as did I before I walked away. For some reason, that moment has stuck with me like glue.
The best way to serve God is to draw someone close to him by the example we set. We are not meant to be just readers of the Good Book but to use it as a guide for living abundantly. When we show love for one another, offer compassion, abhor hatred, and serve others’ kindness is how we introduce a stranger to our leader.
To think we know all the answers to life, quite frankly, is preposterous. We do not, and we never will. Tom’s scribbled notes, folded up between the Bible’s pages, revealed his continuing search for truth, for the right way to be the best example of living a life of faith.
We become discombobulated when we assume we are no longer servants. We lose our way when our pride and intelligence push us to believe in our rules more than God’s laws. That never goes well; thus, we find ourselves being corrected and humbled.
Some of us stubborn souls need correction quite often. Or could it be our Bibles are just not worn enough, like Tom’s?
Real Estate
Total equity value of transactions,
this listing: $6,043,000 Note: Dollar figure given represents tax at $1 per $1,000 on equity value of transaction. Transactions are taken from deeds recorded at the Gordon County Clerk of Superior
Court.
SDH Atlanta LLC to Temitope I. Afon, 228 Willowbrook Way, $234.
SDH Atlanta LLC to Claude Duane Bohannon Jr., 230 Willowbrook Way, $221.
SDH Atlanta LLC to Jeffrey Eugene Briggs, 221 Willowbrook Way, $244.
William Elphingstone to Joshua Holbert, map and parcel C52-029, $298.
SDH Atlanta LLC to Rebel A. Green, 103 Willowbrook Court, $218.
SDH Atlanta LLC to Deborah C. Adcock, 223 Willowbrook Walk, $203.
SDH Atlanta LLC to Arvindkumar Patel, 101 Willowbrook Court, $230.
SDH Atlanta LLC to Camille Calcano Contreras, 105 Willowbrook Court, $233.
Timothy Hopper Tarpley to Jeff Roland, map and parcel 116-007, $46.
SDH Atlanta LLC to Jesus Alberto Diaz Garcia, 101 Colonial Drive, $154.
BBE Land Company LLC to SDH Atlanta LLC, map and parcel CG42A-166, $25.
Dana Jennell Jones to Kari R. Schilling, 268 Riverboat Drive, $310.
Kimberly Diane Gowens to Joshua K. Clark, 270 Wade Drive, $203.
Kenneth Brian Cox, individually as administrator, to Hugh Greeson, 123 Peters St., $45.
Sconti Knoll Renovations LLC to Mikayla A. Cook, 172 Windy Hills Lane, $155.
Noel Luna to Doris M. Choran, 140 Buck Blvd., $145.
Salvador Acosta-Sanchez to James C. Garvin, 214 Hurds Pathway, $249.
Robert Van Fossen to Mitchell Baughoum, 228 Cedar Hill Drive, $159.
Stanly Simpson to Travelers Path LLC, Travelers Path map and parcel CG41A-035, $269.
Gregory T. Bowen and/ or Carol A. Bowen, as trustee, to Robert L. Gorrow, Aspen Way map and parcel 070-117, $50.
Robert E. Cook to Junior A. Ellis, 402 North Ave., Fairmount, $42.
Adam Stover to Chris Baggett, 170 Fairview Road, $32.
Brown Farm Terrace LLC to Eric Rigney, map and parcel 034-097, $35.
Priscilla Cochran to
Mike Masley, Pleasant Hill Road, $85.
Marjette Lacey McDonnell, administrator, to Georgia Sunrise Properties LLC, 455 Tennessee St., Fairmount, $225.
Debbie A. Tripp to Jimmy Leroy Bassett Jr., 116 Ashley Terrace, $234.
Brent Steep to Ian Marshall, 173 W. Pine Chapel Road, $815.
Robert Steven Brown to Thomas R. Brindle, 929 Hall Memorial Road, $17.
R.C. Perry Investments LLC to 11966 Fairmount Highway LLC, 2678 Highway 41, $53.
J. Scott Tidwell to Shelby Brianne Williams, 1455 Hill City Road, $124.
Claude Parker to WBK Thawng Farm LLC, 656 Hall Memorial Road, $690.
Others
The following properties have no real estate transfer tax due to property being a gift, parties
involved in transfer being political subdivisions of either the United States or the State of Georgia, parties involved either a public authority or non-profit corporation, property transferred in divorce
settlement, deed is in lieu of foreclosure, deed is division of property among joint tenants or type of ownership, such as half interest, or actual consideration is less than $100.
Estate of Dorothy Bishop to Hogwood Valley Properties LLC, 3094 Nicklesville Road, $10.
Onyx Investment Services LLC to Community Bank of Pickens County, map and parcel (part of) F120-044.
Brent Stepp to Ian Marshall, 173 W. Pine Chapel Road, $815.
Jose O. Leal to Gabriela Leal, 217 Gilmore Cir., $10.
Mary Ruth Wyatt to Phillip Price Wyatt, 284 Lake Drive, $10.
Sandon Carson to Joshua Clyde Davis, 279 Riverboat Drive, $260.
Robert Steven Brown to CK5 Investment Trust, 929 Hall Memorial Road, $207.
Milton W. Payne to Anthony Nguyen, 290 Riverbend Road, $115.
Dana Rogers Stover to Toni Renee Hedges, 353 Mount Vernon Drive, $136.
Ben Hall to Sarah Ryan, 6805 Fairmount Highway, $95.
Mary Nichole Conchran to Maria Juarez, map and parcel 040-060, $45.
Carol L. Taylor, as executor, to Anthony Dutton, Lancaster Road map and parcel (part of) 038-026, $675.