Ga. Lawmaker introduces bill to shift state tax system

ATLANTA (AP) -- A lawmaker has introduced a bill to shift Georgia's tax system to what he considers a more consumption-based model.

The bill, introduced Monday by Republican Rep. John Carson of Marietta, would gradually cut Georgia's income tax rate from 6 to 4 percent between 2016 and 2018.

The bill would also raise Georgia's general sales tax from 4 to 5 percent - which would also apply to downloaded content.

The proposed legislation would also establish a 5 percent grocery tax phased in between 2016 and 2019, and raise cigarette taxes from 45 cents to 65 cents between 2017 and 2019.

The bill would also eliminate a sales tax exemption for Delta Air Lines, scrap tax credits for child and elder care and eliminate tax credits for adoption and foster children.