ATLANTA - A legislative committee has approved a tax overhaul plan that would cut the personal income tax rate but slap a sales tax on some new goods and services.

The Special Joint Committee on Georgia Revenue Structure voted to send the bill to a full House vote. It will be on the House floor Wednesday.

House Democrats on Tuesday came out against the bill, calling it a shell game that would raise taxes on the middle class. Republicans say it will help create jobs.

The plan would reduce the personal income tax rate by 25 percent but would also cap some itemized deductions. It would place a sales tax on auto repairs and the casual sale of cars, boats and airplanes. It also creates a telecommunications tax.