Income tax; limit eligibility for rural physician tax credit to physicians who qualify on or before December 31, 2022

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, exemptions, and credits relative to state income taxes, so as to limit eligibility for the rural physician tax credit to persons qualifying as a rural physician on or before December 31, 2022; to provide for automatic repeal; to create a new tax credit for rural physicians, dentists, nurse practitioners, and physician assistants; to provide for conditions and limitations; to provide for an aggregate cap; to provide definitions; to provide for promulgation of rules and regulations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.