Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-7 - INCOME TAX DIVISION
Subject 560-7-7 - TAXES
Rule 560-7-7-.05 - Definition of the Term "Federal Jobs Tax Credit"
Universal Citation: GA Rules and Regs r 560-7-7-.05
Current through Rules and Regulations filed through September 23, 2024
For purposes of the adjustment provided by O.C.G.A. §§ 48-7-21(b)(9) and 48-7-27(a)(3)(A), the term "federal jobs tax credit" shall include all those credits that, by virtue of Section 280C(a) of the Internal Revenue Code of 1986, require the disallowance for federal income tax purposes of a deduction for wages and salaries.
O.C.G.A. Secs. 48-2-12, 48-7-21, 48-7-27.
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