HB 314 — Georgia Agribusiness and Rural Jobs Act; enact
Senate Passed/Adopted By Substitute
A BILL to be entitled an Act to amend Chapter 1 of Title 33 of the Official Code of Georgia Annotated, relating to general provisions regarding insurance, so as to establish qualified low-income community investment; to provide for a short title; to provide for definitions; to provide that certain entities may earn credit against the entity's state tax liability; to disallow refundability and sale on the open market of claimed credits; to provide for certification of qualified capital investments; to provide for recapture of credit claimed under certain circumstances; to provide for a request of determination for eligibility; to provide for reporting; 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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