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Big Brother Is Watching: When Should Georgia Get Involved In Issues of Family Privacy to Protect Children’s Liberties?

Alecia Faith Pennington (Faith) did not officially exist until she was nineteen. Faith’s conservative, religious parents, Lisa and James, raised their nine children on the family farm just outside Kerrville, Texas, and kept their family as self-sufficient and separate from the rest of the world as possible. The family

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How Special Is the Special Timing Rule? Analyzing the Timing of FICA Taxation in Nonqualified Deferred Compensation Plans

Many employers offer nonqualified deferred compensation plans as a benefit to select employees, and those plans allow the employees to prepare for retirement in a tax-efficient manner. For employers,designing and administering such plans in compliance with federal law represents a paramount concern in order to achieve the tax advantages

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Individual Accountability for Corporate Crime

Corporate crime is too often addressed by fining the corporation, leaving the real people who committed the crime facing no consequence at all. This failure to hold individuals accountable in cases of corporate malfeasance generates an accountability gap that undermines deterrence and introduces expressive costs. Facing heightened criticism of this

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Tax Compliance in a Decentralizing Economy

Tax compliance in the United States has long relied on information from centralized intermediaries—the financial institutions,employers, and brokers that help ensure income is reported and taxes are paid. Yet while the IRS remains tied to these centralized entities,consumers and businesses are not. New technologies, such as sharing

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HB 338 - Turnaround Elligible Schools

The Act creates the position of Chief Turnaround Officer (CTO) and authorizes the State Board of Education, in collaboration with the State School Superintendent and the Education Turnaround Advisory Council, to search for and appoint the CTO. The CTO has the authority to recommend individuals to serve as turnaround coaches

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HB 249 - Controlled Substances and Prescription Drug Monitoring Database

The Act amends Georgia’s controlled-substances statutes to expand medical provider requirements to record prescription drug information in an electronic prescription drug monitoring program database (PDMP). Medical providers are now required to use the PDMP to enter information about their prescription of certain types and quantities of opioids. The purpose

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SB 174 - Probation and Early Release

The Act amends Georgia’s probation laws by shortening the amount of time offenders spend on probation, providing local supervision, and creating a more efficient use of resources within the criminal justice system. The Act permits the transfer from parole to probation and the use of local supervision for certain

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SB 160 - "Blue Lives Matter" Protection of Public Safety Officers

The Act redefines and broadens protection for public safety officers who are subjected to violent attacks while engaged in their duties. The Act creates original jurisdiction and stiffens penalties for juvenile offenders charged with violent crimes. The Act also increases indemnification payments made to the surviving spouse of a law

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HB 192 - Banking and Finance

The Act changes the provisions relating to the responsibilities and standard of care for directors and officers of banks, trust companies, and corporations. The Act codifies the business judgment rule. The operative liability standard for directors and officers is gross negligence, as opposed to simple negligence, and directors and officers

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HB 280 - Campus Carry

The Act broadens lawful gun owners’ rights by allowing weapons carry license holders to carry concealed guns on property owned or leased by public institutions of postsecondary education. The Act creates exceptions for sporting events, student housing, childcare spaces, classes for a college and career academy and other specialized schools,

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SB 104 - Carjacking, Fentanyl and "Upskirting"

The Act includes various amendments to Georgia’s criminal code. Three changes are most notable. First, the Act designates the offense of hijacking a motor vehicle as hijacking a motor vehicle in the first degree and creates the offense of hijacking a motor vehicle in the second degree. Second, the

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HB 452 - Domestic Terrorism

The Act creates and defines the offense of domestic terrorism in Georgia. It establishes that a person must have the intent to intimidate the public or coerce the government while causing significant harm in order to be liable for domestic terrorism. The Act also provides for training law enforcement to

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