There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 7 - INCOME TAXES
ARTICLE 2 - IMPOSITION, RATE, AND COMPUTATION; EXEMPTIONS
§ 48-7-28.2 - Employer social security credits
O.C.G.A. 48-7-28.2 (2010)48-7-28.2. Employer social security credits
(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.
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