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New law allows for Georgia tax credit examinations

by Nyamekye Daniel, The Center Square  | May 05, 2021 01:00 PM Print this article Georgia can conduct an independent analysis of its tax credits under a bill signed into law Tuesday by Gov. Brian Kemp. Senate Bill 6, dubbed the Tax Credit Return on Investment Act of 2021, allows the chairs of the House Ways and Means Committee and the Senate Finance Committee to each request up to five economic analyses each year of existing or proposed Georgia laws that deal with tax exemptions, credits, deferrals, rebates, abatements or preferential rates. SB 6 also extends sales tax exemptions for economic development projects in specific manufacturing industries. It exempts sales tax on tickets for fine arts performances from nonprofits and museums.

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