HB 265 — Income tax; credit for establishing or relocating quality jobs; revise provisions
House Date Signed by Governor
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to imposition, rate, computation, and exemptions from state income tax, so as to revise the provisions relating to the credit for establishing or relocating quality jobs; to amend Code Section 48-8-3 of the O.C.G.A., relating to exemptions from state sales and use taxes, so as to provide a state sales tax exemption for sales of tickets, fees, or charges of admission to certain facilities that provide certain arts and education programming; to provide a state and local sales tax exemption for sales of tangible personal property used for or in the renovation or expansion of certain theaters; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
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