HB 973

Abstract

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 the imposition, rate, computation, exemptions, and credits from state income tax, so as to exclude from Georgia taxable net income certain retirement income received by a taxpayer from long-term public service as a law enforcement officer, firefighter, emergency medical technician, or communications officer; to provide for limitations; to require proof of service; to define a term; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.