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Tax Expenditure Reports

The Tax Expenditure Report provides a comprehensive listing of the state's statutory tax provisions ("tax expenditures") that allow preferential tax treatment of certain types of taxpayers or activities. Although not direct government expenditures, tax expenditures represent an allocation of government resources in the form of taxes that could have been collected (and appropriated) if not for their preferential tax treatment. The Tax Expenditure Report is required by Georgia Code §45-12-75 and prepared annually. A copy of the report is made available to the public on the Governor's Office of Planning and Budget's website and is also filed as a permanent record with the State Auditor.