48-7-28.2
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48-7-28.2.
(a)
As used in this Code section, the term 'employer social security credit' means
the employer social security credit defined in Section 45B(a) of the Internal
Revenue Code of 1986, as amended.
(b)
If an employer elects to take an employer social security credit pursuant to
Section 38 of the Internal Revenue Code of 1986, as amended, the employer, in
calculating Georgia taxable net income, shall be allowed a deduction equal to
the employer social security credit.