Georgia HB 1474

A BILL to be entitled an Act to amend Article 1 of Chapter 1A of Title 20 of the O.C.G.A., relating to general provisions relative to early care and learning, so as to provide for the annual publication of a map identifying geographic areas where the demand for organizations that provide care for children between the ages of zero and five exceeds available licensed slots by a ratio of at least three to one; to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to imposition, rate, computation, exemptions, and credits relative to state income taxes, so as to provide for an income tax credit for contributions to childcare organizations; to provide for related matters; to provide for legislative findings; to provide for definitions; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.