Georgia CommonsTítulo 48. REVENUE AND TAXATION · Capítulo 7. INCOME TAXES · Artículo 2. IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS
48-7-28.2. Employer social security credits.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
- (a)
As used in this Code section, the term “employer social security credit” means the employer social security credit defined in Section 45B(a) of the Internal Revenue Code of 1986, as amended.#
- (b)
If an employer elects to take an employer social security credit pursuant to Section 38 of the Internal Revenue Code of 1986, as amended, the employer, in calculating Georgia taxable net income, shall be allowed a deduction equal to the employer social security credit.#
History
Code 1981, § 48-7-28.2, enacted by Ga. L. 1998, p. 580, § 1.
Editor's notes
Ga. L. 1998, p. 580, § 2, not codified by the General Assembly, makes this Code section applicable to all taxable years beginning on or after January 1, 1999.
Law reviews
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Georgia St. U.L. Rev. 217 (2011).
Otras notas
- U.S. Code.
- Sections 38 and 45B of the Internal Revenue Code of 1986, referred to in this Code section, are codified as 26 U.S.C. §§ 38 and 45B, respectively.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch7-8-(v37)-2024-pdf.pdf, Volumen V37, edición 2024, página 114; acción de fusión: carried; SHA-256 del archivo 94ae5e1b204a.