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GA HB586

Bill

Status

Passed

5/10/2022

Primary Sponsor

Sam Watson

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Origin

House of Representatives

2021-2022 Regular Session

AI Summary

  • Extends the sales and use tax exemption for tickets, fees, or charges for admission to fine arts performances or exhibitions at 501(c)(3) facilities or museums of cultural significance from December 31, 2022, to December 31, 2027
  • Extends the application deadline for tax credits for qualified donations of real property from December 31, 2021, to December 31, 2026
  • Reduces the aggregate annual cap on conservation land donation tax credits from $30 million (for 2016–2021) to $4 million per calendar year for the period June 1, 2022, through December 31, 2026
  • Requires the Department of Natural Resources to report to the Governor and legislative leaders on program activity—including number of applications, acres donated, tax credits granted, and benefits to the state—prior to any further renewal of the conservation donation tax credit
  • Becomes effective upon approval by the Governor or upon becoming law without such approval

Legislative Description

Georgia Economic Recovery Act of 2021; enact

Last Action

Effective Date 2022-05-10

5/10/2022

Committee Referrals

Finance3/5/2021
Ways and Means2/23/2021

Full Bill Text

No bill text available