GA SB465

Business enterprises that hire illegal aliens (as defined in Code Section 16-11-201) and claim those hires as the basis for large-scale project tax credits are disqualified from receiving any such credits

Tax credits of $5,250 annually per new eligible full-time employee job for five years remain available to qualifying businesses, but credits cannot exceed the business's actual tax liability against quarterly or monthly payments

The large-scale project tax credit program sunsets on July 1, 2031, with no new credits allowed against income taxes after that date

Businesses with applications approved before July 1, 2031 may continue claiming credits for the remainder of their five-year eligibility period

Employers must make health insurance coverage available to employees in new full-time positions to qualify for the credit, though they are not required to pay for any portion of that coverage