48-7-29.5
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48-7-29.5.
(a)
A taxpayer shall be allowed a credit against the tax imposed by Code Section
48-7-20 with respect to the amount expended by such taxpayer for a completed
course of driver education for a dependent minor child of such taxpayer at a
private driver training school licensed by the Department of Driver Services
under Chapter 13 of Title 43, 'The Driver Training School License Act,' except
as otherwise provided by this Code section. The amount of such tax credit per
dependent minor child of a taxpayer shall be the actual amount expended for such
course, or $150.00, whichever is less.
(b)(1)
The tax credit provided by this Code section shall be allowed not more than once
for each dependent minor child of a taxpayer.
(2)
In no event shall the aggregate amount of the tax credit provided by this Code
section exceed the
taxpayeŕs
income tax liability.
(c)
No credit shall be allowed under this Code section with respect to any driver
education expenses either deducted or subtracted by the taxpayer in arriving at
Georgia taxable net income or with respect to any driver education expenses for
which amounts were excluded from Georgia net taxable income.
(d)
No credit shall be allowed under this Code section unless the taxpayer submits
with the claim for such credit written proof of the successful completion of the
course of driver education by the dependent minor child and the amount expended
by the taxpayer for such course.
(e)
The commissioner shall promulgate any rules and regulations necessary to
implement and administer this Code section.