The Act provides tax relief in the form of a tax credit to low-income residents and the working poor in Georgia. The tax credit applies to residents with adjusted gross incomes under $19,999. The Act repeals the tax exemption for certain foods for off-premises human consumption.
Daniels, Susan L.
"REVENUE AND TAXATION Chapter 7A: Provide Tax Credit for Certain Persons Whose Adjusted Gross Income Does Not Exceed $19,999,"
Georgia State University Law Review:
1, Article 35.
Available at: http://digitalarchive.gsu.edu/gsulr/vol8/iss1/35