A BILL to be entitled an Act to amend Code Section 48-7-29.8 of the Official Code of Georgia Annotated, relating to income tax credits for the certified rehabilitation of historic structures, so as to change the method of calculation of the tax credit; to remove the cap on the amount of credits; to authorize the transfer or assignment of tax credits under certain circumstances; to provide that proceeds received by the taxpayer for the assignment or sale of tax credits shall be exempt from taxation as income; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
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