08 LC 18
6981
House
Bill 1152
By:
Representatives Knight of the
126th,
Tumlin of the
38th,
and Mosby of the
90th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-7-29.5 of the Official Code of Georgia Annotated, relating
to the tax credit for private driver education courses, so as to change certain
substantiation requirements; to repeal conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-7-29.5 of the Official Code of Georgia Annotated, relating to the tax
credit for private driver education courses, is amended by revising subsection
(d) as follows:
"(d)
No credit shall be allowed under this Code section unless the taxpayer
submits
with the claim for such credit
has
obtained written proof of the successful
completion of the course of driver education by the dependent minor child and
the amount expended by the taxpayer for such course."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.