---
title: Sen Floor Amend 1 AM 50 0131 to HB 360
collection: amendment
id: amendment:2025-2026/hb360/239188
cite_as: HB 360, Sen Floor Amend 1 AM 50 0131
canonical_url: https://georgiacommons.org/bills/2025-2026/hb360/amendments/239188
md_url: https://georgiacommons.org/bills/2025-2026/hb360/amendments/239188.md
text_url: https://georgiacommons.org/bills/2025-2026/hb360/amendments/239188/text
source_url: https://www.legis.ga.gov/api/legislation/document/20252026/239188
date: 2026-09-25
license: Public record of the Georgia General Assembly, from its website (legis.ga.gov)
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
version: Sen Floor Amend 1 AM 50 0131
version_id: amendment:2025-2026/hb360/239188@239188
---

# Sen Floor Amend 1 AM 50 0131 to HB 360

ADOPTED
Senators Dolezal of the 27th and Dixon of the 45th offered the following amendment #1:
Amend HB 360 (LC 50 1163S) by replacing on line 3 "the credit" with "a reduced credit".
By deleting <ins>"(1)"</ins> on line 13.
By replacing <ins>"2027, 2028, or 2029"</ins> on lines 15 and 16 with <ins>"2027 or 2028".
</ins> By replacing lines 19 through 24 with the following:
<ins>on or before July 1, 2026; provided, however, that any taxpayer that claims tax credits
pursuant to this subsection in tax year 2026 shall only be allowed to claim such credits
in an amount:
(A) Not to exceed 90 percent of the amount otherwise allowed pursuant to this Code
section if such credit was preapproved for tax year 2027; or
(B) Not to exceed 85 percent of the amount otherwise allowed pursuant to this Code
section if such credit was preapproved for tax year 2028."
</ins>