HB 1090

Abstract

A BILL to be entitled an Act to amend Title 48 of the O.C.G.A., relating to revenue and taxation, so as to enhance the manufacturing investment tax credit for small arms and ammunition manufacturers; to provide for a new tax credit for expenses incurred by a small arms and ammunition manufacturers in Georgia related to increased production of new lines of firearms; to exempt sales of firearms, ammunition, and firearm safety equipment; to exempt charges for admission to firearm safety training courses and to gun ranges; to exempt charges for initiation and membership to certain clubs or organizations for firearms training or shooting sports; to provide for definitions; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.