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2025-2026 Regular Session

HB8

Income tax credit; certain investments in qualified businesses; renew and revise

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to renew and revise an income tax credit for certain investments in qualified businesses; to remove the requirement that the investment be made by a qualified investor; to provide for an aggregate cap; to allow such credit to be transferred; to provide a reporting requirement; to provide for definitions; to provide for sunset; to provide for an effective date and applicability; to provide for related matters; to repeal conflicting laws; and for other purposes.

Committee referrals

Instrument history

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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.

  1. House House Second Readers
  2. House House First Readers
  3. House House Hopper
Source provenance