Income tax; rehabilitation of buildings; provide tax 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 the imposition, rate, computation, exemptions, and credits relative to state income taxes, so as to provide for a tax credit for the rehabilitation of buildings based on the federal rehabilitation tax credit; to provide for recapture; to provide for conditions and limitations; to provide for promulgation of rules and regulations; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.