Fiscal Notes 2024
Fiscal Notes 2024
| Document | Description |
|---|---|
| Tax credits for business enterprises; revise the military zones that qualify for designation as less developed areas. | |
| Establishment of Georgia Agricultural Trust Fund, audits, and annual report, exempt the sale or use of diesel exhaust fluid. | |
| Relating to income taxes, so as to revise the definition of "taxable nonresident" | |
| Revise the maximum amount of contributions allowed per beneficiary of savings trust accounts for higher education expenses. | |
| Small Business Protection Act of 2024 | |
| Exemptions from sales and use tax, suspend the issuance of new certificates of exemption for certain high-technology data center equipment during a certain period. | |
| Increase the amount of the dependent exemption from state income tax; tax credit equal to 10% of federal EITC. | |
| Income taxes, separate into a new Code section provisions related to tax credits for qualified interactive entertainment production companies. | |
| Insurance and income taxes, so as to revise the low-income housing tax credits. | |
| Quality Basic Education Act; provide for the placement of certificated professional personnel on the state minimum salary schedule. | |
| Computation of taxable net income, so as to exclude certain grants for broadband investments. | |
| relating to the Department of Public Health, so as to require that certain state government buildings and courthouses maintain and make accessible opioid antagonists. | |
| relating to secondary and elementary education, so as to provide for funding requirements to apply to local education agencies; to provide for one superintendent for each state charter school. | |
| Limit the carry-forward periods of certain income tax credits; provide for expirations of certain credits. | |
| relating to income taxes, so as to expand the tax credit for contributions to foster child support organizations to allow such organizations to include as qualified expenditures wraparound and mentorship services for justice involved youth. | |
| Increase a statewide ad valorem tax exemption for tangible personal property. | |
| Create the Commission for the Blind and the Visually Impaired. | |
| Revisions to income tax credits for film, gaming, video, or digital production. | |
| Authorize local boards of education and other public school governing bodies to offer driver education as an elective course. | |
| Create a voluntary loan program at certain financial institutions to assist veterans. | |
| Expand the tax credit for contributions to foster child support organizations to allow such organizations to include as qualified expenditures wraparound and mentorship services for justice involved youth. | |
| Revise the low-income housing tax credits. | |
| Increase tax credits for qualified education donations for the purposes of awarding grants to public schools; remove requirement prioritizing low performing schools. | |
| "Georgia Health and Economic Livelihood Partnership (HELP) Act" | |
| Provide that certain state offices provide callers with the opportunity to complete an automated satisfaction survey | |
| Income tax credit for certain geothermal machinery installations at residential dwellings | |
| Match the rate of the tax imposed on corporations to that imposed on individual taxpayers; repeal the corporate net worth tax | |
| Prohibit new issuances of tax credits for certain high-technology data center equipment; revise definition of quality job | |
| Relating to alternative ad valorem tax on motor vehicles, so as to revise the definition of a rental motor vehicle with respect to the tax; | |
| Relating to bona fide conservation use property, residential transitional property, application procedures, penalties for breach of covenant, classification on tax digest, and annual report, so as to remove a limitation on leased property. | |
| "Save Our Home Acts" | |
| Relating to tax exemption, so as to increase the amount of a statewide homestead exemption from certain ad valorem taxes. | |
| Require certain schools and state government buildings, courthouses, and university units to maintain a supply of and make accessible opioid antagonists. | |
| So as to provide for a victim centered address confidentiality program; to provide for application to such program; to provide for designation of confidential addresses. | |
| Reduce the rate of state income tax to 5.39% | |
| Increase the amount of the dependent exemption from state income tax | |
| Relating to mental health, so as to provide for the establishment of a grant program for the purpose of creating emergency psychiatric assessment, treatment, and healing (EmPATH) units in hospitals. | |
| Require certain schools and state government buildings, courthouses, and university units to maintain a supply of and make accessible opioid antagonists. | |
| Relating to the imposition, rate, computation, exemptions, and credits from state income tax, so as to exclude from Georgia taxable net income retirement income received from certain military service. | |
| Require automated external defibrillators in all schools, provide for establishment of emergency plan to address cardiac arrest. | |
| Provide that capital outlay funds may be used for educational facilities for voluntary pre-kindergarten programs. | |
| Require a contract between freelance workers & hiring party, provide for timely payment of freelance workers, etc. | |
| Revise a state income tax credit based upon the federal qualified child & dependent care tax credit. | |
| "Homeschool Extracurricular Activity Act" | |
| Revise the tax credit for qualified caregiving expenses. |