State income tax; certain entities may elect to pay tax on recaptured credits at the entity level; provide

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to the imposition, rate, computation, and exemptions from state income taxes, so as to provide that certain entities may elect to pay the tax on any recaptured credits at the entity level; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.