First Reader Summary

A BILL to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, and computation of income taxes, so as to provide that an individual taxpayer shall be entitled to an income tax credit for the purchase of a qualified premium energy efficient appliance for use in the taxpayer's residence; to provide that the Environmental Protection Division of the Department of Natural Resources develop standards for and certify qualified premium energy efficient appliances; and for other purposes.