The Act, called the Georgia Business Expansion Support Act of 1994, broadens the 1992 version of the same Act, by providing tax credits for businesses that create new jobs, make certain investments, and provide job retaining and child care for employees. The credits are available to qualified businesses in incremental amounts depending on the wealth of the area in which the business is conducted.
Maguire, J. Matthew Jr.
"REVENUE AND TAXATION Income Taxes: Provide for Business Tax Credits,"
Georgia State University Law Review: Vol. 11
, Article 25.
Available at: http://readingroom.law.gsu.edu/gsulr/vol11/iss1/25