Georgia legislation · 2025-2026 Regular Session
Georgia HB330: Income tax; credits for contributions to law enforcement foundations; revise provisions
Status: Failed, April 4, 2025
A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to revise provisions for income tax credits for contributions to law enforcement foundations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
What the bill says
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to revise provisions for income tax credits for contributions to law enforcement foundations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
From the introduced text:
A BILL TO BE ENTITLED To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to revise provisions for income tax credits for contributions to law enforcement foundations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes is amended by revising Code Section 48-7-29.25, relating to income tax credits for contributions to law enforcement foundations, as follows: "48-7-29.25. (a) As used in this Code section, the term: (1) 'Law enforcement foundation' means any domestic nonprofit corporation with the sole function of supporting one local law enforcement unit through a formal relationship recognized by such local law enforcement unit with one or more local law enforcement units or which provides support to law enforcement state wide and which maintains H. B. LC 39 4582 nonprofit status under Section 501(c)(3) of the Internal Revenue Code and tax exempt status under Code Section 48-7-25. (2) 'Local law enforcement unit' means any agency, office, or …
Sponsors
- Cannon, Chas (R, 172) · primary sponsor
- Houston Gaines (R, 120)
- Marcus Wiedower (R)
- Clinton Crowe (R, 118)
- Eddie Lumsden (R, 12)
Latest actions
- : House Withdrawn, Recommitted
- : House Committee Favorably Reported By Substitute
- : House Second Readers
- : House First Readers
- : House Hopper
Common questions
- What is HB330?
- HB330 is a bill in the Georgia Legislature (2025-2026 Regular Session): Income tax; credits for contributions to law enforcement foundations; revise provisions.
- What does HB330 do?
- In its own words: To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to revise provisions for income tax credits for contributions to law enforcement foundations; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.
- What is the status of HB330?
- Failed as of April 4, 2025. Latest action: House Withdrawn, Recommitted (April 4, 2025).
- Who sponsored HB330?
- Cannon, Chas (R, 172), with 4 co-sponsors.
- Where is the official record for HB330?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/70059
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.