Income tax; qualified education tax credits to be used by certain insurance companies against certain tax liability; 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 imposition, rate, computation, and exemptions from state income taxes, respectively, so as to provide for qualified education tax credits to be used by certain insurance companies against certain tax liability; to provide for conditions and limitations; to increase the limit on qualified education tax credits available to individuals who are members of certain limited liability companies, shareholders of Subchapter "S" corporations, or partners in a partnership; to revise the annual aggregate tax credit limits; to provide for rules and regulations; to provide for a definition; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.