reglab/housing_qa huggingface dataset:
GA Code § 48-7-29.9 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-29.9. Tax Credits for Qualified Life Insurance Premiums for National Guard and Air National Guard Members

  As used in this Code section, the term:   "Active duty" means full-time duty in the United States armed forces, other than active duty for training, for a period of more than 90 consecutive days.   "Active duty for training" means full-time duty in the United States armed forces for a period of more than 90 consecutive days for training purposes performed by members of the National Guard and Air National Guard who are residents of this state.   "Qualified life insurance" means insurance coverage through the Servicemembers' Group Life Insurance Program administered by the United States Department of Veterans Affairs for the maximum benefit amount available under such program for the loss of life of a member of the National Guard or Air National Guard who is a resident of this state while on active duty or active duty for training.     A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 in an amount not to exceed the amount expended for qualified life insurance premiums.   The credit provided under this subsection:   Shall be claimed and allowed in the year in which the majority of such days are served. In the event an equal number of consecutive days are served in two calendar years, then the exclusion shall be claimed and allowed in the year in which the ninetieth day occurs; and   Shall apply with respect to each taxable year in which such member serves for such qualifying period of time.     In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. Any unused tax credit shall be allowed the taxpayer against succeeding years' tax liability. No such credit shall be allowed the taxpayer against prior years' tax liability.   The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.     (Code 1981, §48-7-29.9, enacted by Ga. L. 2005, p. 220, § 2/HB 538; Ga. L. 2009, p. 8, § 48/SB 46.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2005, in paragraphs (a)(1) and (a)(2), "full-time duty" was substituted for "full time duty".
GA Code § 48-7-29.10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-29.10. Tax Credits for Qualified Child and Dependent Care Expenses

  A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 for qualified child and dependent care expenses. Such credit shall be determined by applying a percentage to the amount of the credit provided for in Section 21 of the Internal Revenue Code which is claimed and allowed pursuant to the Internal Revenue Code. Such percentage shall be:   Ten percent for all taxable years beginning on or after January 1, 2006, and prior to January 1, 2007;   Twenty percent for all taxable years beginning on or after January 1, 2007, and prior to January 1, 2008; and   Thirty percent for all taxable years beginning on or after January 1, 2008.     In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. Any unused tax credit shall not be allowed to be carried forward to apply to the taxpayer's succeeding years' tax liability. No such tax credit shall be allowed the taxpayer against prior years' tax liability.   The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer this Code section.     (Code 1981, §48-7-29.10, enacted by Ga. L. 2006, p. 64, § 1/HB 1080.)   Editor's notes.   - Ga. L. 2006, p. 64, § 2/HB 1080, not codified by the General Assembly, provides that this Act shall be applicable to all taxable years beginning on or after January 1, 2006.
GA Code § 48-7-29.13 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-29.13. Tax Credits for Qualified Health Insurance Expenses

  As used in this Code section, the term:   "Qualified health insurance" means a high deductible health plan as defined by Section 223 of the Internal Revenue Code.   "Qualified health insurance expense" means the expenditure of funds of at least $250.00 annually for health insurance premiums for qualified health insurance.   "Taxpayer" means an employer who employs directly, or who pays compensation to individuals whose compensation is reported on Form 1099, 50 or fewer persons and for whom the taxpayer provides high deductible health plans as defined by Section 223 of the Internal Revenue Code and in which such employees are enrolled.     A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 or 48-7-21, as applicable, for qualified health insurance expenses in an amount of $250.00 for each employee enrolled for 12 consecutive months in a qualified health insurance plan if such qualified health insurance is made available to all of the employees and compensated individuals of the employer pursuant to the applicable provisions of Section 125 of the Internal Revenue Code.   In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. Any unused tax credit shall be allowed the taxpayer against succeeding years' tax liability. No such credit shall be allowed the taxpayer against prior years' tax liability.   The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.   The credit allowed by this Code section shall apply only with regard to qualified health insurance expenses.     (Code 1981, §48-7-29.13, enacted by Ga. L. 2008, p. 292, § 5/HB 977; Ga. L. 2009, p. 8, § 48/SB 46; Ga. L. 2009, p. 652, § 5/HB 410.)   Cross references.   - Georgia Affordable HSA Eligible High Deductible Health Plan, T. 33, C. 51.   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2008, Code Section 48-7-29.13, as enacted by Ga. L. 2008, p. 841, § 1/HB 670, was redesignated as Code Section 48-7-29.14; Code Section 48-7-29.13, as enacted by Ga. L. 2008, p. 942, § 1/HB 1159, was redesignated as Code Section 48-7-29.15; and Code Section 48-7-29.13, as enacted by Ga. L. 2008, p. 1108, § 2/HB 1133, was redesignated as Code Section 48-7-29.16.   Editor's notes.   - Ga. L. 2008, p. 292, § 6(a)/HB 977, not codified by the General Assembly, provides, in part, that this Code section shall be applicable to all taxable years beginning on or after January 1, 2009.
GA Code § 48-7-29.15 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-29.15. Tax Credits for the Adoption of Foster Children

  As used in this Code section, the term "qualified foster child" means a foster child who is less than 18 years of age and who is in a foster home or otherwise in the foster care system under the Division of Family and Children Services of the Department of Human Services.   A taxpayer shall be allowed a credit against the tax imposed by Code Section 48-7-20 for the adoption of a qualified foster child. The amount of such credit shall be $6,000.00 per qualified foster child per taxable year commencing with the year in which the adoption becomes final for five taxable years and $2,000.00 per taxable year thereafter; provided, however, that such credit shall end in the year in which the adopted child attains the age of 18.   In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. Any unused tax credit shall not be allowed to be carried forward to apply to the taxpayer's succeeding years' tax liability. No such tax credit shall be allowed the taxpayer against prior years' tax liability.   The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer this Code section.     (Code 1981, §48-7-29.15, enacted by Ga. L. 2008, p. 942, § 1/HB 1159; Ga. L. 2009, p. 453, § 2-2/HB 228; Ga. L. 2021, p. 3, § 1/HB 114.)   - Ga. L. 2008, p. 942, § 2/HB 1159, not codified by the General Assembly, provides that this Code section shall be applicable to all taxable years beginning on or after January 1, 2008.
GA Code § 48-7-29.19 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-29.19. Procedures, Conditions, and Limitations on Amount of Tax Credits for Purchasers of Alternative Fuel Heavy-Duty and Medium-Duty Vehicles

  A taxpayer seeking to claim a tax credit under the provisions of Code Section 48-7-29.18 shall submit an application to the commissioner for preapproval of such tax credit. Before any such application for such tax credit is filed, the applicant shall have completed the purchase and shall have registered the qualified vehicle or vehicles in this state. The application shall include:   Certification from the Department of Natural Resources that the vehicle is an alternative fuel heavy-duty vehicle, or alternative fuel medium-duty vehicle, as defined in Code Section 48-7-29.18;   A sworn affidavit from the taxpayer certifying that the vehicle shall accumulate at least 75 percent of its mileage in Georgia in each year for a five-year period, that is registered in Georgia and shall remain registered in Georgia for no less than five years; and   Any other information requested by the commissioner pursuant to a rule or regulation promulgated hereunder. The commissioner shall create and make available the forms to be used for such applications. Within 60 days of receipt of a properly completed application, the commissioner shall preapprove the application if a sufficient amount of available tax credits remain.     The commissioner shall preapprove the tax credits based on the order in which properly completed applications were submitted. In the event that two or more applications were submitted on the same day and the amount of funds available will not be sufficient to fully fund the tax credits requested, the commissioner shall prorate the available funds between or among the applicants.   In no event shall the aggregate amount of the tax credits preapproved by the commissioner for all taxpayers under the provisions of this Code section exceed the amounts specified in subsection (c) of Code Section 48-7-29.18.   The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section, including provisions for repayment of any credit in the event any of the certifications of paragraph (2) of subsection (a) of this Code section are or become untrue during the five-year period following the date of application.     (Code 1981, §48-7-29.19, enacted by Ga. L. 2014, p. 14, § 1/HB 348.)   Editor's notes.   - Ga. L. 2014, p. 14, § 2/HB 348, not codified by the General Assembly, provides that the 2014 amendment shall be applicable to all taxable years beginning on or after January 1, 2015.
GA Code § 48-7-29.23 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-29.23. Tax Credits for Teachers in the Teacher Recruitment and Retention Program

  A taxpayer who is designated by the Department of Education as a participating teacher in the teacher recruitment and retention program provided for in Code Section 20-2-251 shall be allowed a credit against the tax imposed by Code Section 48-7-20 in an amount equal to $3,000.00.   In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer's income tax liability. Any unused tax credit shall be allowed to be carried forward to apply to the taxpayer's succeeding three years' tax liability. No such tax credit shall be allowed the taxpayer against prior years' tax liability.   The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.     (Code 1981, §48-7-29.23, enacted by Ga. L. 2021, p. 94, § 2/HB 32.)   - Ga. L. 2021, p. 94, § 3/HB 32, not codified by the General Assembly, provides that: "This Act shall become effective July 1, 2021, and shall be applicable to all taxable years beginning on or after January 1, 2022."
GA Code § 48-7-34 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-34. Returns of Corporations and Nonresidents Based Upon Books of Account; Application to Commissioner; Time; Contents

 If any corporation or nonresident employs in its books of account a detailed allocation of receipts and expenditures which reflects more clearly than the processes or formulas prescribed by this chapter the income attributable to the trade or business within this state, application for permission to base its return upon the books of account shall be considered by the commissioner. The application shall be made at least 60 days prior to the last day on which the taxpayer's return is to be filed and shall be accompanied by a full and complete explanation of the method employed.   (Ga. L. 1931, Ex. Sess., p. 24, § 16; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3114; Code 1933, § 91A-3612, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 191, § 2.)   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
GA Code § 48-7-35 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-35. Application for Permission to Use Other Method of Allocation by Corporation or Nonresident; Contents; Effect of Failure to Receive Notice of Rejection

 If any corporation or nonresident shows by any method of allocation other than the processes or formulas prescribed by this chapter that another method reflects more clearly the income attributable to the trade or business within this state, application for permission to base its return upon the other method shall be considered by the commissioner. The application shall be accompanied by a statement setting forth in detail with full explanations the method the taxpayer believes will more clearly reflect its income from business within the state. If the commissioner concludes that the method of allocation and apportionment submitted by the taxpayer is in fact inapplicable and inequitable, he shall reject the application and shall so notify the taxpayer. Failure to receive the commissioner's notice shall not operate to relieve the taxpayer from liability for not filing the return on its due date utilizing the allocation and apportionment method prescribed by this chapter.   (Ga. L. 1931, Ex. Sess., p. 24, § 17; Ga. L. 1931, p. 7, § 85; Code 1933, § 92-3115; Code 1933, § 91A-3613, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 191, § 2.)   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
GA Code § 48-7-36 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-36. Tolling of Time Limits for Filings by Reason of War Related Service in Armed Forces

 In the case of an individual:    Serving in the armed forces of the United States or in support of the armed forces of the United States in an area designated by the President of the United States by executive order as a "combat zone," as that term is defined by the Internal Revenue Code of 1986, at any time during the period designated by the President's executive order as the period of combat activities in the zone;   Hospitalized as a result of an injury received while serving in such an area during the period of combat activities; or   Who is confined as a prisoner of the forces opposing the United States in a combat zone,  the period of service in the combat zone, plus the period of continuous hospitalization attributable to an injury, plus any period of confinement, and the next 180 days thereafter shall be disregarded in determining whether any filing required by this title has been performed within the time prescribed for the filing.     (Code 1933, § 92-3122, enacted by Ga. L. 1971, p. 605, § 8; Code 1933, § 91A-3617, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 191, § 2.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1988, "United States" was deleted preceding "Internal Revenue Code" in paragraph (1).   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
GA Code § 48-7-37 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-37. Taxes Due From Members of Armed Forces Dying on Active Duty; Applicability of Tax to Particular Taxable Years; Assessment of Unpaid Taxes; Abatement; Credit or Refund of Collected Payments

 In the case of any individual who dies while in active service as a member of the armed forces of the United States, if the death occurred while serving in a combat zone, as that term is defined by the Internal Revenue Code of 1986, or as a result of wounds, disease, or injury incurred while so serving, any tax imposed by this article:    Shall not apply with respect to the taxable year in which falls the date of his death or with respect to any prior taxable year ending on or after the first day he served in a combat zone after June 24, 1960;   For a taxable year preceding those specified in paragraph (1) of this Code section which is unpaid at the date of his death including, but not limited to, interest, additions to the tax, and additional amounts shall not be assessed. If assessed, the assessment shall be abated. If any such amount is collected, it shall be credited or refunded as an overpayment.    (Code 1933, § 92-3123, enacted by Ga. L. 1971, p. 605, § 8; Code 1933, § 91A-3618, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 191, § 2.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1988, "United States" was deleted preceding "Internal Revenue Code" in the introductory language.   Editor's notes.   - Ga. L. 1987, p. 191, § 10, not codified by the General Assembly, provides that this Act is applicable to taxable years ending on or after March 11, 1987, and that a taxpayer with a taxable year ending on or after January 1, 1987, and before March 11, 1987, may elect to have the provisions of that Act apply.
GA Code § 48-7-40.10 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.10. Tax Credits for Water Conservation Facilities and Qualified Water Conservation Investment Property

 Reserved. Repealed by Ga. L. 2015, p. 370, § 1/HB 464, effective December 31, 2016.   Editor's notes.   - This Code section was based on Ga. L. 1996, p. 1025, § 1; Ga. L. 2002, p. 415, § 48; Ga. L. 2015, p. 370, § 1/HB 464.   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2017, this Code section was reserved.
GA Code § 48-7-40.11 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.11. Tax Credits for Shift From Ground-Water Usage

 Reserved. Repealed by Ga. L. 2015, p. 370, § 2/HB 464, effective December 31, 2016.   Editor's notes.   - This Code section was based on Ga. L. 1996, p. 1025, § 1; Ga. L. 2002, p. 415, § 48; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2015, p. 370, § 2/HB 464.   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 2017, this Code section was reserved.
GA Code § 48-7-40.13 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.13. "Business Enterprise" Defined; Tax Credit

 Reserved. Repealed by Ga. L. 2005, p. 1125, § 1/HB 539, effective May 9, 2005.   Editor's notes.   - This Code section was based on Code 1981, § 48-7-40.13, enacted by Ga. L. 1997, p. 461, § 9.
GA Code § 48-7-40.14 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 7 - Income Taxes|Article 2 - Imposition, Rate, Computation, Exemptions, and Credits|§ 48-7-40.14. Calculation of New Full-Time Jobs

 Notwithstanding any provision to the contrary of Code Sections 48-7-40 and 48-7-40.1, business enterprises may make a one-time election to calculate new full-time jobs on a calendar year rather than a taxable year basis for all jobs created during calendar year 1994 and thereafter as compared against the preceding calendar year. Such one-time election may be made by claiming job tax credits in connection with any 1995 state income tax return or amended return that is filed after April 29, 1997. Such election will not change the taxable year of the business enterprise.    (Code 1981, §48-7-40.14, enacted by Ga. L. 1997, p. 1344, § 1.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1997, this Code section, enacted as Code Section 48-7-40.12, was redesignated as Code Section 48-7-40.14 and "April 29, 1997" was substituted for "the effective date of this Code section" in the second sentence.