HB 482

  • Georgia House Bill
  • 2023-2024 Regular Session
  • Introduced in House Feb 16, 2023
  • Passed House Mar 06, 2023
  • Passed Senate Mar 14, 2023
  • Signed by Governor May 01, 2023

Income tax; tax credits for establishing or relocating quality jobs; provide clarification

Abstract

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for clarification, with respect to an income tax credit for establishing or relocating quality jobs; to provide that the definition of taxpayer in paragraph (a)(7) of Code Section 48-7-40.17, which became effective January 1, 2016, includes taxpayers exempt from tax pursuant to Code Section 48-7-25 only to the extent that a trade or business operated by such organization generates unrelated business income; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.

Bill Sponsors (5)

Votes


Actions


May 01, 2023

Georgia General Assembly

Effective Date

Senate

Act 68

House

House Date Signed by Governor

Mar 30, 2023

House

House Sent to Governor

Mar 14, 2023

Senate

Senate Engrossed

Senate

Senate Passed/Adopted

Senate

Senate Third Read

Mar 13, 2023

Senate

Senate Read Second Time

Mar 09, 2023

Senate

Senate Committee Favorably Reported

  • Committee-Passage-Favorable
Finance

Mar 07, 2023

Senate

Senate Read and Referred

  • Referral-Committee
Finance

Mar 06, 2023

House

House Passed/Adopted By Substitute

House

House Third Readers

House

House Withdrawn, Recommitted

  • Referral-Committee
  • Withdrawal
Ways & Means

Mar 02, 2023

House

House Committee Favorably Reported

  • Committee-Passage-Favorable
Ways & Means

Feb 21, 2023

House

House Second Readers

Feb 16, 2023

House

House First Readers

House

House Hopper

Bill Text

Bill Text Versions Format
HB 482/AP* PDF
LC 43 2772S/RCS PDF
LC 43 2772S/rcs PDF
LC 43 2687/a PDF

Related Documents

Document Format
No related documents.

Sources

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