History. Code 1981, § 28-5-41.1 , enacted by Ga. L. 2021, p. 289, § 1-2/SB 6. 
  Effective date.  
 This Code section became effective July 1, 2021. 
  Editor’s notes.  
 Ga. L. 2021, p. 289, § 1-1/SB 6, not codified by the General Assembly, provides, in part, that: “Part I of this Act shall be known and may be cited as the ‘Tax Credit Return on Investment Act of 2021.’” 
  Law reviews.  
 For article, “SB 6: The Review, Creation, and Extension of Georgia Tax Credits and Deductions,” see 38 Ga. St. U.L. Rev. 167, 168 (2021).
Structure Georgia Code