48-7-29.1

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48-7-29.1.
(a) As used in this Code section, the term:
(1) 'Accessibility features' means:
(A) One no-step entrance allowing access into the residence;
(B) Interior passage doors providing a 32 inch wide clear opening;
(C) Reinforcements in bathroom walls allowing later installation of grab bars around the toilet, tub, and shower, where such facilities are provided; and
(D) Light switches and outlets placed in accessible locations.
(2) 'Taxpayer' means a permanently disabled person who has been issued a permanent permit under subsection (c) of Code Section 40-6-222 or a person who has been issued a special permanent permit under subsection (e) of Code Section 40-6-222.
(b) A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 as follows:
(1) In the amount of $500.00 with respect to the purchase during that taxable year of a new, single-family home containing all of the accessibility features defined under subsection (a) of this Code section; or
(2) For qualifying expenditures made to retrofit an existing, single-family home with one or more accessibility features as defined under subsection (a) of this Code section, a credit shall be allowed with respect to each such accessibility feature in the amount of $125.00 or the actual cost of such accessibility feature, whichever is lower, provided that the aggregate amount of such credit under this paragraph for such accessibility features shall not exceed $500.00.
(c) In no event shall the total amount of the tax credit under this Code section for a taxable year exceed $500.00 per residence or the taxpayer´s income tax liability, whichever is less. Any unused tax credit shall be allowed to be carried forward to apply to the taxpayer´s next three succeeding years´ tax liability. No such tax credit shall be allowed the taxpayer against prior years´ tax liability.
(d) The commissioner shall promulgate any rules and regulations necessary to implement and administer this Code section.