Sen Floor Amend 2 to HB 360

MOOT Senator Tillery of the 19th offered the following amendment #2: Amend HB 360 (LC 50 1163S) by replacing on line 3 "the credit" with "reduced credits". By inserting after "2026" on line 19 the following: ; 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; (B) Not to exceed 80 percent of the amount otherwise allowed pursuant to this Code section if such credit was preapproved for tax year 2028; or