Income tax; certain expenses by certain educators and first responders; create 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 imposition, rate, computation, exemptions, and credits, so as to create a tax credit for certain expenses by certain educators and first responders; to provide for definitions; to disallow related deductions; 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.