Fire and Emergency Services Support Act; enact

A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the O.C.G.A., relating to imposition, rate, computation, exemptions, and credits relative to income taxes, so as to enact the "Fire and Emergency Services Support Act"; to provide for tax credits for certain contributions made by taxpayers to certain local fire rescue foundations; to provide for an aggregate annual limit; to provide for terms and conditions; to provide for applications and certifications; to provide for the revocation of qualified status; to provide for certain penalties; to provide for confidentiality; to require annual reporting; to provide for rules and regulations; to provide definitions; to provide for construction; to provide for a short title; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.