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, exemptions, and credits for income taxes, so as to create a tax credit for certain employers that offer individual coverage health reimbursement arrangements to employees; to provide for terms, conditions, and limitations; to provide for preapproval; to provide for aggregate annual limits; to provide for rules and regulations; to provide for definitions; to provide for a sunset; to provide for related matters; to provide for a short title; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Statutes affected:
LC 59 0249/a: 48-7-40.10