On or before May 1, 2023, the House Ways and Means Committee and the Senate Committee on Finance shall jointly undertake a thorough review of any and all state tax credits, deductions, and exemptions. No later than December 1, 2023, said committees shall submit a report of their findings and recommendations to the presiding officers of their respective chambers.
History. Code 1981, § 28-12-1 , enacted by Ga. L. 2022, p. 114, § 3-1/HB 1437.
Editor’s notes.
Ga. L. 2022, p. 114, § 1-1/HB 1437, not codified by the General Assembly, provides: “This Act shall be known and maybe cited as the ‘Tax Reduction and Reform Act of 2022.’”
Ga. L. 2022, p. 114, § 5-1(b)/HB 1437, not codified by the General Assembly, provides: provides: “Tax, penalty, and interest liabilities and refund eligibility for prior taxable years shall not be affected by the passage of this Act and shall continue to be governed by the provisions of Title 48 of the Official Code of Georgia Annotated as they existed for such prior taxable years.