Plain English Breakdown
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HB290: Updating Georgia Tax Law Terms to Match Federal Law
This law updates the words used in Georgia tax statutes regarding federal laws and incorporates certain federal provisions into state law.
What This Bill Does
- Revises the terms 'Internal Revenue Code' and 'Internal Revenue Code of 1986' in Chapter 1 of Title 48 of the Official Code of Georgia Annotated.
- Incorporates certain provisions of federal tax law into Georgia state law.
- Sets an effective date for when these changes apply.
- Repeals laws that conflict with this new act.
Who It Names or Affects
- The State of Georgia and its revenue agencies
- Entities subject to the general provisions of revenue and taxation in Chapter 1 of Title 48
Limits and Unknowns
- The official summary does not list which specific federal tax provisions are being incorporated.
- The text does not explain how these changes will affect individual tax amounts or filing requirements.