Georgia Code
Article 2 - Imposition, Rate, Computation, Exemptions, and Credits
§ 48-7-29.20. [Effective Until January 1, 2023. See note.] Tax Credits for Contributions to Rural Hospital Organizations

(b.1) From January 1 to June 30 each taxable year, an individual taxpayer shall be limited in its qualified rural hospital organization expenses allowable for credit under this Code section, and the commissioner shall not approve qualified rural hospital organization expenses incurred from January 1 to June 30 each taxable year, which exceed the following limits:
(1) In the case of a single individual or a head of household, $5,000.00;
(2) In the case of a married couple filing a joint return, $10,000.00; or
(3) In the case of an individual who is a member of a limited liability company duly formed under state law, a shareholder of a Subchapter “S” corporation, or a partner in a partnership, $10,000.00.
History. Code 1981, § 48-7-29.20 , enacted by Ga. L. 2016, p. 166, § 7/SB 258; Ga. L. 2017, p. 511, § 2/SB 180; Ga. L. 2018, p. 132, § 7/HB 769; Ga. L. 2019, p. 148, § 1-15/HB 186; Ga. L. 2019, p. 183, § 5/HB 321.
Delayed effective date.
Code Section 48-7-29.20 is set out twice in this Code. This version is effective until January 1, 2023. For version effective January 1, 2023, see the following version.
The 2019 amendments.
The first 2019 amendment, effective July 1, 2019, added subparagraph (e)(2)(C); substituted “180 days” for “60 days” in the next-to-last sentence of paragraph (e)(3); in subparagraph (e)(4)(B), substituted “this subsection” for “subsection (e) of this Code section” near the middle, and deleted “subsection (b) of” preceding “this Code section” in the middle; added subsections (i) and (j); redesignated former subsection (i) as present subsection (k), and, in subsection (k), substituted “2024” for “2021”. The second 2019 amendment, effective April 25, 2019, added subparagraphs (e)(2)(C) and (e)(2)(D); added subsections (i) and (j); redesignated former subsection (i) as present subsection (k); and substituted “2024” for “2021” in subsection (k).
Editor’s notes.
Ga. L. 2016, p. 166, § 8(b)/SB 258, not codified by the General Assembly, provides that: “Sections 1 and 7 of this Act shall be applicable to all taxable years beginning on or after January 1, 2017.”
Ga. L. 2017, p. 511, § 3/SB 180, not codified by the General Assembly, provides that the amendment of this Code section by that Act shall be applicable to all taxable years beginning on or after January 1, 2017.
Administrative rules and regulations.
Enforcement, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Community Health, Healthcare Facility Regulation, Rules and Regulations for Hospital Transparency, § 111-8-41-.06.
Qualified rural hospital organization expense tax credit, Official Compilation of the Rules and Regulations of the State of Georgia, Department of Revenue, Income Tax Division, Returns and Collections, § 560-7-8-.57.
Law reviews.
For article, “Tackling the Social Determinants of Health: A Central for Providers,” see 33 Georgia St. U. L. Rev. 217 (2017).

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