| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 25 LC 50 1024 | |
| 2 | 2 | House Bill 275 | |
| 3 | 3 | By: Representatives Williamson of the 112 | |
| 4 | 4 | th | |
| 5 | 5 | , Smith of the 138 | |
| 6 | 6 | th | |
| 7 | 7 | , Kelley of the 16 | |
| 8 | 8 | th | |
| 9 | 9 | , Blackmon | |
| 10 | 10 | of the 146 | |
| 11 | 11 | th | |
| 12 | 12 | , Crowe of the 118 | |
| 13 | 13 | th | |
| 14 | 14 | , and others | |
| 15 | 15 | A BILL TO BE ENTITLED | |
| 16 | 16 | AN ACT | |
| 17 | 17 | To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to | |
| 18 | 18 | 1 | |
| 19 | 19 | income taxes, so as to change certain definitions regarding such taxes; to provide for related2 | |
| 20 | 20 | matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.3 | |
| 21 | 21 | BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:4 | |
| 22 | 22 | SECTION 1.5 | |
| 23 | 23 | Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,6 | |
| 24 | 24 | is amended in Code Section 48-7-1, relating to definitions regarding such taxes, by revising7 | |
| 25 | 25 | paragraph (1) as follows:8 | |
| 26 | 26 | "(1) 'Corporation' includes, but is not limited to, all associations, professional9 | |
| 27 | 27 | associations organized pursuant to Chapter 10 of Title 14, and insurance companies."10 | |
| 28 | 28 | SECTION 2.11 | |
| 29 | 29 | This Act shall become effective upon its approval by the Governor or upon its becoming law12 | |
| 30 | 30 | without such approval.13 | |
| 31 | 31 | H. B. 275 | |
| 32 | 32 | - 1 - 25 LC 50 1024 | |
| 33 | 33 | SECTION 3. | |
| 34 | 34 | 14 | |
| 35 | 35 | All laws and parts of laws in conflict with this Act are repealed.15 | |
| 36 | 36 | H. B. 275 | |
| 37 | 37 | - 2 - |