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GA HB828

Bill

Status

Engrossed

2/29/2016

Primary Sponsor

Virgil Fludd

Click for details

Origin

House of Representatives

2015-2016 Regular Session

AI Summary

  • Creates a Georgia state income tax credit of $2,500 per qualified parolee hired into a full-time job, available for taxable years beginning January 1, 2017, through January 1, 2020
  • Defines "qualified parolee" as an individual granted parole within 12 months preceding their date of hire; the parolee must be employed for at least 40 weeks during a 12-month period to trigger the credit
  • Caps the credit at $50,000 per employer per taxable year and limits employers to claiming the credit only once per individual parolee
  • Requires employers to be registered with E-Verify and defines full-time employment as 30+ hours per week, located in Georgia, with no predetermined end date, paying at or above the lowest county average hourly wage in the state
  • Requires the commissioner to report annually by September 1 of 2018, 2019, and 2020 to the Senate Finance Committee and House Ways and Means Committee on the total number of employers claiming the credit and the number and value of credits earned and applied

Legislative Description

Income tax credit; employers who hire certain qualified parolees for full-time jobs; create

Last Action

Senate Read and Referred

3/2/2016

Full Bill Text

No bill text available