After a broad proposal to overhaul Georgia's tax code failed a few years ago, state lawmakers returned the next year with a far narrower agenda and eliminated a handful of tax obligations, including the unpopular "birthday tax" on cars and trucks.

At the time, there was a promise that more reform was coming. Now, after a legislative session largely devoid of a broad discussion on taxes, there are signs that conservative groups plan to push for more action next year. In an election year, tax reform is likely to become an issue both at the state Capitol and on the campaign trail.

"There definitely is a need for tax reform," said Virginia Galloway, director of the Americans for Prosperity Foundation-Georgia, a conservative group favoring a reduction in taxes, spending and regulations. "Georgia is not in bad shape right now compared to other states, but other states are continuing to reform their taxes so if we stand still, we actually go backward."

Those supporting reform say Georgia must become more tax competitive to lure businesses to the state. They note states such as Florida and Tennessee that don't tax personal income. Although lowering taxes or eliminating the income tax altogether remains popular among the state's Republican leaders, the reality of governing has prompted a measure of caution.