ATLANTA --- It's not just Georgia automobile owners who might get a tax break from the General Assembly this year.

So might the proposed National Infantry Museum and Heritage Park at Fort Benning (as much as $860,000 in sales tax exemptions for construction materials, according to state estimates).

So might anyone taking "wood residuals" to plants who want to use the waste from the harvesting of trees to generate energy. (estimated price tag: $4.5 million to $5.2 million in income tax credits).

Aside from the car-tag tax cut, 15 bills proposing or modifying income tax credits or sales tax exemptions have been approved by the House, at a cost of around $138 million in the fiscal year that begins July 1.

The bills still need Senate approval and Gov. Sonny Perdue's signature. The elimination of the property tax on cars, a proposed constitutional amendment, would go to voters in November if given final approval by the General Assembly.

Some Georgians say they wish the General Assembly would take a more comprehensive approach to the tax code.

"At some point, I think they have to look at the overall tax setup and status and not just throw darts here and darts there and pinpoint this and that," said Ed DeGennaro, 80, a retiree in Wilmington Island.

The House did close a tax loophole, netting the state $25.2 million a year and providing for an estimated $83.5 million for trauma care in the next two years.

Even so, the impact of all the House-approved tax changes could reach $798 million in the 2010-11 fiscal year, according to the Georgia Budget and Policy Institute, which supports additional spending on social programs.

"The current irresponsible and ad hoc political and interest-group-driven process is not the rational tax reform that Georgians demand," Executive Director Alan Essig said.

House GOP leaders point to an economic theory arguing that cutting taxes can increase tax earnings by fueling the economy.

"We don't believe there is a revenue loss," House Majority Leader Jerry Keen, R-St. Simons Island, said shortly after the car tax cut passed. "In fact, when you cut taxes, you grow revenue."

Mr. Essig disagreed, saying that unlike the federal government, Georgia has to have a balanced budget, meaning a tax cut has to be matched with spending cuts -- a wash economically.

"You can't do economic stimulus on a state level through a state tax cut," Mr. Essig said.

Mr. Perdue said the car-tax cut, in particular, could strangle off needed resources for priorities like education and health care.

In response, Mr. Keen noted that the measure would go to the voters, who can then decide the best use of the money.

"This is really about the people of Georgia having the ability to decide for themselves if they believe this is a responsible and timely tax cut," he said.

Reach Brandon Larrabee at (678) 977-3709 or brandon.larrabee@morris.com.