---
title: Title 48, Chapter 7A. Low-income Tax Credit
collection: code
id: code:chapter:48-7A
canonical_url: https://georgiacommons.org/code/title/48/chapter/7A
md_url: https://georgiacommons.org/code/48-7A.md
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48.md
previous: https://georgiacommons.org/code/48-7.md
next: https://georgiacommons.org/code/48-8.md
index: https://georgiacommons.org/code/index.md
heading: LOW-INCOME TAX CREDIT
title_heading: REVENUE AND TAXATION
section_count: 3
full_url: https://georgiacommons.org/code/48-7A.md?full=1
---

# Title 48, Chapter 7A. Low-income Tax Credit

Title 48. Revenue and Taxation

3 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-7A.md?full=1 (capped, with a pointer to continue).

- 48-7A-1, Legislative findings and purposes, reserved (no version in force today), https://georgiacommons.org/code/48-7A-1.md
- 48-7A-2, “Dependent” defined, active, https://georgiacommons.org/code/48-7A-2.md
- 48-7A-3, Eligibility, amount, and claims for low-income tax credit, active, https://georgiacommons.org/code/48-7A-3.md