HB 723

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, and exemptions from income taxes, so as to provide for a tax credit for actual expenses incurred by any taxpayer in the provision of a warming center to unsheltered individuals on certain days of inclement weather; to provide for eligible expenditures; to provide for conditions, limitations, and penalties; to provide for rules and regulations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.