Georgia HB 1371

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the O.C.G.A., relating to income taxes, so as to create income tax credits for business enterprises that meet certain job and investment requirements; to provide for an application and review process for certification of qualified projects; to provide for wage, capital enhancement, and location based incentives for income tax credits; to provide for reporting requirements; to provide for limitations in the amount of credits issued; to provide for refundability of credits; to provide for related matters; to provide a short title; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.