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Georgia General Assembly > Legislation
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2009-2010 Regular Session - HB 1523
Income tax; property donations for public parks; provide tax credit
Sponsored By
Committees
HC: Ways & MeansSC:
First Reader Summary
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 of income tax, rate, computation, and exemptions, so as to provide for a tax credit for donations of interests in real property for public parks and recreation; to provide legislative findings; to define certain terms; to provide for qualified donations; to provide for exceptions; to provide for tax credits; to provide for the use and transfer of credits; to provide for limitations; to provide for the determination of fair market value; to provide for application; to provide for related matters; to repeal conflicting laws; and for other purposes.
Status History
Apr/29/2010 - House First Readers
Apr/29/2010 - House Hopper
Versions
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