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GA HB1020

GA HB1020
Income tax credit; military zones that qualify for designation as less developed areas; revise


summary

Introduced
01/24/2024
In Committee
03/20/2024
Crossed Over
02/20/2024
Passed
Dead
03/28/2024

Introduced Session

2023-2024 Regular Session

Bill Summary

AN ACT To amend Code Section 48-7-40.1 of the Official Code of Georgia Annotated, relating to tax credits for business enterprises in less developed areas, so as to provide for certain military zones that qualify for designation as less developed areas during a limited period of time; to provide for related matters; to repeal conflicting laws; and for other purposes.

AI Summary

This bill amends the Georgia code to provide tax credits for business enterprises in certain military zones that qualify as less developed areas for the years 2025 and 2026. Specifically, the bill allows any census tract in a county that contains a federal military installation with a garrison of at least 5,000 federal or military personnel to be designated as a less developed area and eligible for the associated tax credits during this limited period. This aims to support economic development in areas near major military installations in the state.

Committee Categories

Budget and Finance, Business and Industry

Sponsors (6)

Last Action

Senate Read Second Time (on 03/20/2024)

bill text


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