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| Georgia General Assembly |
HB539.html
01 LC 18 0663
House Bill 539
By: Representatives
Jenkins of the 110th, Royal of the 164th, Holland of the
157th, Heard of the 89th and Graves of the
125th
A BILL TO BE
ENTITLED
AN ACT
To amend Code Section 48_7_29.5 of the Official Code of
Georgia Annotated, relating to income tax credits for certain private driver
education courses of minors, so as to authorize such credit with respect to any
driver education which is offered by or through a public school; to change
certain provisions regarding licensure; to provide an effective date; to provide
for applicability; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Code Section 48_7_29.5 of the Official Code of Georgia
Annotated, relating to income tax credits for certain private driver education
courses of minors, is amended by striking subsection (a) and inserting in its
place a new subsection (a) to read as
follows:
"(a)(1)
A taxpayer shall be allowed a credit against the tax imposed by Code Section
48_7_20 with respect to the amount expended by such taxpayer for a completed
course of driver education for a dependent minor child of such taxpayer
either:
(A) At at a
private driver training school licensed by the Department of
Public Motor Vehicle Safety under Chapter 13 of Title
43, 'The Driver Training School License Act,'except as
otherwise provided by this Code section;
or
(B) Offered by or through a public school in
this state.
(2) The amount of such tax
credit per dependent minor child of a taxpayer shall be the actual amount
expended for such course, or $150.00, whichever is
less."
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval and shall be applicable
to all taxable years beginning on or after January 1,
2001.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.