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>