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 state income tax, so as to provide for an income tax credit with respect to education expenses relating to educating children in home study programs; to provide for conditions and limitations; to provide for powers, duties, and authority of the state revenue commissioner with respect to the foregoing; to provide for related matters; to provide an effective date; to provide for applicability; to repeal conflicting laws; and for other purposes.