"Building Educational Success Together (BEST) Act"; enact

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 imposition, rate, computation, and exemptions from state income taxation, so as to provide an exemption for individual and corporate donors to student scholarship organizations; to amend Chapter 2A of Title 20 of the Official Code of Georgia Annotated, relating to student scholarship organizations, so as to create a new income tax exemption for student scholarship funding; to provide for individual and corporate donations to student scholarship organizations; to provide for procedures, conditions, and limitations; to provide for a short title; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.