Income tax; certain education expenses on behalf of certain dependent children; create credit

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, and computation of and exemptions from income taxes, so as to create a tax credit for certain education expenses by taxpayers on behalf of certain dependent children; to provide for definitions; to provide for rules and regulations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.