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HB1079 • 2025

Income tax; credits for rehabilitation of historic structures; revise expiration and transferability

Income tax; credits for rehabilitation of historic structures; revise expiration and transferability

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Jones, Anissa
Last action
2026-02-02
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The official source text provided contains binary PDF data that could not be read for detailed content; validation relies solely on the Bill Title and Summary Text.

Changes to Tax Credits for Fixing Historic Buildings

This bill changes the rules in Georgia about how long tax credits last and who can use them when people fix up historic buildings.

What This Bill Does

  • Revises the expiration date for income tax credits used on historic structure rehabilitation projects.
  • Changes the rules that allow these tax credits to be transferred from one person or company to another.
  • Provides for reversion and reporting requirements related to these credits.

Who It Names or Affects

  • People or businesses in Georgia involved with income tax credits for rehabilitating historic structures

Limits and Unknowns

  • The official text excerpt does not list the specific new expiration dates.
  • The exact details of the reversion and reporting requirements are not included in the provided summary or title.
  • The effective date for when these changes start is listed as blank in the official metadata.

Bill History

  1. 2026-02-02 Georgia General Assembly

    House Second Readers

Official Summary Text

Income tax; credits for rehabilitation of historic structures; revise expiration and transferability