A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemption, and credits from income taxes, so as to provide for a tax credit for the construction, renovation, purchase, or lease of a property for taxpayers who place in service an eligible retailer that sells or offers for sale healthy foods in a less developed area; to provide for definitions; to provide for terms and conditions; to provide for rules and regulations; to provide a short title; to provide for related matters; to repeal conflicting laws; and for other purposes.