Georgia 2023-2024 Regular Session

Georgia House Bill HB533

Introduced
2/22/23  

Caption

Georgia Hemp Industry Growth and Business Partnership Tax Credit Act; enact

Impact

The initiative intends to bolster the hemp sector in Georgia, encouraging local businesses to collaborate with hemp producers and suppliers. By providing these financial incentives, the bill is positioned to enhance overall economic activity related to the hemp industry, potentially leading to job creation and increased competitiveness on a national level. The administration of the tax credit will be overseen by the Commissioner of Agriculture, who will also be responsible for ensuring compliance and reporting on the program's effectiveness annually.

Summary

House Bill 533, also known as the 'Georgia Hemp Industry Growth and Business Partnership Tax Credit Act,' aims to foster the economic development of the hemp industry in Georgia. By amending Chapter 7 of Title 48 of the Official Code of Georgia Annotated, the bill introduces a tax credit for taxpayers engaged in business with Georgia Grown hemp owners and suppliers. This tax credit is designed to provide significant financial incentives, allowing businesses to deduct a percentage of their operational costs or a maximum of $100,000, whichever is lesser, from their income tax liability starting from the fiscal year 2024.

Contention

While the bill aims to promote growth within the hemp industry, there may be differing opinions regarding its execution and impact on state revenue. Critics might argue about the long-term fiscal implications of tax incentives, questioning whether they would significantly benefit the economy or merely serve as a short-term boost for selected businesses. Concerns may also arise around the regulatory framework for the hemp industry and how effectively the tax credit program will be monitored and evaluated, particularly regarding non-compliance issues.

Companion Bills

No companion bills found.

Previously Filed As

GA HB407

Georgia Hemp Industry Growth and Business Partnership Tax Credit Act; enact

GA HB79

Georgia Work and Family Credit Act; enact

GA SB118

"Georgia Work and Family Credit Act"; enact

GA HB1357

Strategic Industrial Development Enhancement (SIDE) Tax Credit Act; enact

GA HB365

Strategic Industrial Development Enhancement (SIDE) Tax Credit Act; enact

GA HB393

Georgia Music Investment Credit Act; enact

GA HB1057

Support Georgia Family Caregivers Act; enact

GA HB2

Safe Storage Tax Credit Act; enact

GA HB25

Georgia Wooden Toy Act; enact

GA HB1267

Georgia Tax Court Act of 2025; enact

Similar Bills

No similar bills found.