HB 425

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 imposition, rate, computation, exemptions, and credits, so as to provide for a tax credit for the purchase of an emergency power generator and related components to convenience stores and grocery stores; to provide for taxpayer certification of tax credits; to provide for sunsets of the tax credit and carry-forward period; to provide for applicability; to provide for pursuit of remedies; to provide for rules and regulations; to provide for definitions; to provide for legislative findings; to provide for related matters; to repeal conflicting laws; and for other purposes.