Income tax; tax credit for certain expenses incurred by taxpayers that sell new construction homes to certain individuals for up to a certain price; provide

A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to provide for a tax credit for certain expenses incurred by taxpayers that sell new construction homes to an individual or related individuals for up to a certain price; to define a term; to provide for terms and conditions; to provide for the sale and transfer of tax credits; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.