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, and exemptions from state income tax, so as to provide that all expenditures of a production company's state certified productions may be combined to meet spending thresholds; to lower spending thresholds; to increase the value of the tax credit; to provide for transferability of the tax credit; to provide for conditions and limitations; to revise a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Statutes affected:
LC 34 5734/a: 48-7-40.33, 48-7-40.26, 48-7-1, 48-7-40, 48-7-103, 48-7-20, 48-7-40.1, 48-7-40.17, 48-7-40.18