Revenue and taxation; rehabilitation of historic structures; revise tax credit
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- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Overview
House Bill 360 modifies Georgia’s tax credit for rehabilitating historic structures. The bill changes the timeline for claiming the credit, allowing it to be applied in the year a building receives a certificate of occupancy after qualifying rehabilitation work. It also clarifies the types of projects eligible for the credit and streamlines the application process. This aims to encourage the preservation of Georgia’s historic buildings while providing financial incentives for their restoration.
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