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HB932 • 2025

Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time

Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time

Taxes
Active

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

Sponsor
Sainz, Steven
Last action
2026-01-13
Official status
House Second Readers
Effective date
Not listed

Plain English Breakdown

The effective date is unknown based on the provided metadata and text excerpts.

Tax Credits for Businesses in Military Zones

This bill changes Georgia law to let certain military zones count as less developed areas so businesses there can get tax credits.

What This Bill Does

  • Amends Code Section 48-7-40.1 of the Official Code of Georgia Annotated
  • Allows specific military zones to be designated as less developed areas for a limited time
  • Repeals laws that conflict with this new designation

Who It Names or Affects

  • Business enterprises located in qualifying military zones

Limits and Unknowns

  • The bill does not list which specific military zones qualify for this designation.
  • The exact length of time these areas can be designated is described only as a limited period.

Bill History

  1. 2026-01-13 Georgia General Assembly

    House Second Readers

Official Summary Text

Revenue and taxation; tax credits for business enterprises; provide that certain military zones qualify for designation as less developed areas during a limited period of time