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HB 1498 - Emergency Services Personnel Tax Relief Act; enact

Massey, Warren (86th)	Benefield, Jimmy W (96th)	Buck, III, Thomas B (135th)
Hudgens, Ralph T (24th)	Walker, Larry (141st)	Royal, A. Richard (164th)

Status Summary	HC:		SC:		FR:	/ /	LA:	/ /

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 shall not include income which is derived from overtime pay received for providing emergency services during a state of disaster or emergency which has been declared by the Governor; and for other purposes.

HB 1498                                            LC 18 0074 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Chapter 7 of Title 48 of the Official Code of 
  1- 2  Georgia Annotated, relating to income taxes, so as to 
  1- 3  provide that Georgia taxable net income of an individual 
  1- 4  taxpayer shall not include income which is derived from 
  1- 5  overtime pay received for providing emergency services 
  1- 6  during a state of disaster or emergency which has been 
  1- 7  declared by the Governor; to provide for a short title; to 
  1- 8  provide for powers, duties, and authority of the state 
  1- 9  revenue commissioner with respect to the foregoing; to 
  1-10  provide an effective date; to provide for applicability; to 
  1-11  repeal conflicting laws; and for other purposes. 
 
  1-12       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-13                           SECTION 1. 
 
  1-14  Chapter 7 of Title 48 of the Official Code of Georgia 
  1-15  Annotated, relating to income taxes, is amended in 
  1-16  subsection (a) of Code Section 48-7-27, relating to 
  1-17  computation of taxable net income of individuals, by 
  1-18  striking "and" at the end of paragraph (9), by striking the 
  1-19  period at the end of paragraph (10) and inserting in its 
  1-20  place "; and", and by adding a new paragraph immediately 
  1-21  following paragraph (10) to be designated paragraph (11) to 
  1-22  read as follows: 
 
  1-23        "(11)(A) Any income of a taxpayer which is derived 
  1-24        from overtime pay received for providing emergency 
  1-25        services during a state of disaster or emergency which 
  1-26        has been declared by the Governor. 
 
  1-27        (B) This paragraph shall be known and may be cited as 
  1-28        the 'Georgia Emergency Services Personnel Tax Relief 
  1-29        Act.' 
 
  1-30        (C) The commissioner shall be authorized to promulgate 
  1-31        any rules and regulations necessary to implement and 
  1-32        administer the provisions of this paragraph." 
 
 
 
 
                                 -1- 
 
 
 
  2- 1                           SECTION 2. 
 
  2- 2  This Act shall become effective upon its approval by the 
  2- 3  Governor or upon its becoming law without such approval and 
  2- 4  shall be applicable to all taxable years beginning on or 
  2- 5  after January 1, 2000. 
 
  2- 6                           SECTION 3. 
 
  2- 7  All laws and parts of laws in conflict with this Act are 
  2- 8  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                 -2-