2025-2026 Regular Session
HB365
Strategic Industrial Development Enhancement (SIDE) Tax Credit Act; enact
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., 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 provide for definitions; to provide for eligibility approval by the Department of Community Affairs; to provide for limitations upon such tax credit; to authorize the sale or transfer of unused credits; to provide for an aggregate annual limit; to provide for terms and conditions; to provide for rules and regulations; to provide for automatic repeal; 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.
Committee referrals
February 11, 2025 · House
Ways and Means
Instrument history
i
This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.
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House House Second Readers
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House House First Readers
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House House Hopper