GA HB1291

Creates a state income tax credit for corporations that provide qualified transportation fringe benefits (commuter vehicles, transit passes, or qualified parking) to employees who telework less than 50% of their workdays

Credit equals 35% of costs spent on transportation benefits, capped at $1,500 per qualified employee per taxable year

Credit cannot exceed the employer's income tax liability for the year, with no carry-forward to future years or application to prior years

Requires the Georgia Department of Revenue to conduct a public awareness campaign about qualified transportation fringe benefits, targeting both employers and employees

Amends Chapter 7 of Title 48 of the Official Code of Georgia Annotated (income taxes) by adding new Code Section 48-7-29.29