A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the O.C.G.A., relating to income taxes, so as to create income tax credits for business enterprises that meet certain job and investment requirements; to provide for an application and review process for certification of qualified projects; to provide for wage, capital enhancement, and location based incentives for income tax credits; to provide for reporting requirements; to provide for limitations in the amount of credits issued; to provide for refundability of credits; to provide for related matters; to provide a short title; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Statutes affected:
LC 59 0237/a: 48-7-40.38, 20-3-519, 48-7-40.24, 48-7-103, 48-7-40, 48-7-40.1, 48-7-40.2, 48-7-40.3, 48-7-40.4, 48-7-40.6, 48-7-40.7, 48-7-40.8, 48-7-40.9, 48-7-40.10, 48-7-40.15, 48-7-40.17, 48-7-40.18, 48-7-40.25, 48-7-40.5, 48-2-40, 48-7-82, 48-2-49, 28-1-8, 45-7-21