Revenue and taxation; Internal Revenue Code; provisions

A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to define the terms "Internal Revenue Code" and "Internal Revenue Code of 1986" and thereby incorporate certain provisions of the federal law into Georgia law; to revise the individual exemption amounts; to revise provisions relating to assignment of corporate income tax credits; to provide for related matters; to provide for an effective date and applicability; to provide for automatic repeal; to repeal conflicting laws; and for other purposes.