HB 2 - Income tax; taxable net income; exclude capital gains (2)

First Reader Summary

A BILL to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide that Georgia taxable net income of an individual taxpayer or a foreign corporation or domestic corporation shall not include income which is attributable directly to a capital gain; and for other purposes.

Code Sections

Code Sections amended: