HB1357: Strategic Industrial Development Enhancement (SIDE) Tax Credit Act; enact
Legislative Summary
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, and computation of and exemptions and credits from state income taxes, so as to create a temporary income tax credit for certain expenditures relating to projects promoting industrial infrastructure enhancement and connectivity; to amend Code Section 16-12-218 of the Official Code of Georgia Annotated, relating to no eligibility for tax credit regarding medical cannabis, so as to remove an inapplicable cross-reference; to provide for related matters; to provide for a short title; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
Demographic Impact
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