---
title: Sen Floor Amend 2 to HB 360
collection: amendment
id: amendment:2025-2026/hb360/239193
cite_as: HB 360, Sen Floor Amend 2
canonical_url: https://georgiacommons.org/bills/2025-2026/hb360/amendments/239193
md_url: https://georgiacommons.org/bills/2025-2026/hb360/amendments/239193.md
text_url: https://georgiacommons.org/bills/2025-2026/hb360/amendments/239193/text
source_url: https://www.legis.ga.gov/api/legislation/document/20252026/239193
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 2
version_id: amendment:2025-2026/hb360/239193@239193
---

# 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 <ins>"2026"</ins> on line 19 the following:
<ins>; 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
</ins>