2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 7 - Income Taxes
Article 2 - Imposition, Rate, and Computation; Exemptions
§ 48-7-41. Basic Skills Education Program Credits
Repealed pursuant to its own terms effective January 1, 2020.
Editor's notes.- This Code section was based on Ga. L. 2015, p. 214, § 2/HB 63.
This Code section formerly pertained to basic skills education program credits. The former Code section was based on Code 1981, § 48-7-41, enacted by Ga. L. 1991, p. 1709, § 1; Ga. L. 1995, p. 10, § 48; Ga. L. 2008, p. 335, § 9/SB 435 and was repealed by Ga. L. 2015, p. 214, § 2/HB 63, effective May 1, 2015.
Ga. L. 2015, p. 214, § 1/HB 63, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'Georgia Employer GED Tax Credit Act of 2015.'"
Ga. L. 2015, p. 214, § 3/HB 63, not codified by the General Assembly, provides, in part, that this Act "shall be applicable to all taxable years beginning on or after January 1, 2016."
Administrative Rules and Regulations.- Basic skills education tax credit, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Returns and Collections, § 560-7-8-.55.
