The Hill 2020s: on Tax Reform

Brian Kemp: $1 billion tax cut from the state's budget surplus

Kemp has touted his leadership landing Georgia a top state for business for eight years and a record low unemployment rate of 2.8% as of July.

Part of [Democratic opponent Stacey] Abrams' economic plan includes leading efforts for a constitutional amendment to bring casinos to Georgia and legislation allowing online sports betting, with some proceeds possibly used to fund education initiatives. Much of her plan focuses on increasing wages, small businesses and rural workforce.

In 2019, Kemp launched Georgia's Rural Strike Team to help market and train rural communities seeking businesses.

Raphael Warnock: Oppose tax breaks that benefit the wealthiest Americans

Warnock has vowed to oppose tax breaks that benefit the wealthiest Americans and has advocated for middle and lower class tax breaks.

Mark Herring: Crack down on worker exploitation to avoid paying taxes

According to the release, misclassification is one of the most common forms of worker exploitation and often involves identifying an employee as an "independent contractor" in order to avoid paying unemployment and workers taxes.