Loading chat...

GA HB791

Bill

Status

Passed

4/15/2014

Primary Sponsor

Ron Stephens

Click for details

Origin

House of Representatives

2013-2014 Regular Session

AI Summary

  • Amends Georgia Code Section 48-7-40.1 to protect designated military zones from losing their "less developed area" status for tax credit purposes when census tracts are redrawn or altered
  • Areas composed of census tracts adjacent to a federal military installation that previously qualified as less developed areas retain that designation even if redistricting places them in a tract no longer adjacent to the installation
  • Continued qualification requires the area to maintain a poverty rate of 15 percent or greater as reflected in the most recent decennial census
  • Preserves eligibility for business enterprise tax credits in these areas, which are designed to incentivize economic development near military installations with pervasive poverty
  • Becomes effective immediately upon approval by the Governor or upon becoming law without such approval

Legislative Description

Taxation; redrawing census tracts shall not disqualify a designated military zone as a less developed area; provide

Last Action

Effective Date

4/15/2014

Full Bill Text

No bill text available