Georgia’s Senate Bill 47 is a bold step toward reaffirming Second Amendment rights while offering hardworking citizens some well-deserved tax relief. The bill which passed was on Wednesday, with a 31–21 party-line vote, amends the state’s tax code to establish an 11-day tax holiday every October for the purchase of firearms, ammunition, gun safes, and related accessories like stocks, barrels, scopes, and magazines.
This legislation is more than just a tax exemption; it’s about empowering law-abiding citizens to exercise their constitutional right to self-defense without unnecessary financial burdens. By making firearms and related accessories more affordable, Georgia is ensuring that responsible gun ownership remains accessible to all.
The bill smartly includes a sunset clause, meaning the tax break will be automatically repealed in 2030 unless renewed—a safeguard that allows lawmakers to assess its effectiveness and continue it as needed.
With crime on the rise and federal overreach threatening gun rights, Georgia’s Republican leadership is standing strong for personal liberty and self-defense. SB 47 is a win for every law-abiding Georgian who values their right to bear arms.
Locally, Cobb County State Senator Ed Setzler (R-Acworth) co-sponsored the bill and voted for its passage alongside fellow Cobb Republican Senators John Albers and Kay Kirkpatrick.
Proponents of the bill highlighted its alignment with Second Amendment protections and its positive impact on Georgia’s economy, particularly the 24,000 jobs tied to the state’s outdoor industry.
Meanwhile, Cobb Democratic senators Michael Rhett, and Jason Esteves, remained unified in their opposition.
During the floor debate, Sen. Tim Bearden (R-Carrollton) stated, “This bill isn’t just about hunting—it’s about preserving our citizens’ right to self-defense.” He emphasized that the Second Amendment was “put in place to protect ourselves” and referenced studies showing how law-abiding citizens often prevent crimes without firing a shot.
Sen. Jason Anavitarte (R-Dallas), the bill’s lead sponsor, stressed the economic benefits, saying, “Hunters generate millions in sales tax revenue annually and deserve a break.” He also pointed out the significant economic contributions of gun owners across the state, advocating for the growth of this industry.
However, the debate turned heated when Democratic Senator Nan Orrock (D-Atlanta) criticized the bill, calling it tone-deaf in the wake of the September mass shooting at Apalachee High School.
“It’s like taking a knife and sticking it into the heart of a parent who has lost a child,” she said, accusing Republicans of having a “blood lust for guns.” Many state senators were seen shaking their heads as her rhetoric intensified while she spoke against the bill.
In response to the personal attacks, Sen. Randy Robertson (R-Cataula) called the Democrats’ rhetoric “disingenuous and disgusting.” He urged opponents not to “stand on the bodies of children because you don’t like the Second Amendment.”
Sen. Carden Summers (R-Cordele) also defended the Republican Caucus, sarcastically pointing out that everyday items such as pickup trucks driven through New Orleans or pressure cookers, like the one bomb used in the Boston Marathon could be used as weapons, yet no one proposes banning them.
Cobb County Senator Ed Setzler (R-Acworth) weighed in, accusing Democrats of politicizing gun violence victims. “It’s sad and inappropriate to use tragedies for political gain,” he said.
The legislation would create a sales tax holiday for firearms, ammunition, gun safes, and accessories like barrels, scopes, and magazines. Official estimates project a potential loss of $3 million to $7 million annually in state and local tax revenue if the bill becomes law.
Despite this, supporters argue that the tax break will strengthen the hunting and firearms industry while affirming constitutional rights.
A similar bill passed the Senate last year with a five-day tax holiday, but the GOP-led House of Representatives did not act on it. Sen. Anavitarte expressed optimism that this year’s expanded 11-day tax holiday would gain traction in the House.
“We’ll be consulting with House members to make sure this important bill becomes law,” he said.
If successful, the tax holiday will begin on the second Friday of each October and run for 11 days through 2029.
The entire bill debate can be found Here https://vimeo.com/showcase/9076378?video=1055667924
