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 enact the "Fostering Success Act"; to provide for tax credits for certain contributions made by taxpayers to certain foster child support organizations; to provide for definitions; to provide for an aggregate annual limit; to provide for terms and conditions; to provide for applications and certifications; to provide for the revocation of qualified status; to provide for audits; to provide for certain penalties; to require annual reporting; to provide for the discretion to refer certain acts to the Attorney General for investigation and prosecution; to provide for rules and regulations; 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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