L. 1977, p. 772, § 1; Ga. L. 1978, p. 309, § 2; and Ga. L. 1979, p. 5, § 68, and related to child care credit and credit for household and dependent care expenses. Ga. L. 1995, p. 960, § 2, not codified by the General Assembly, makes this Code section applicable to all taxable years beginning on or after January 1, 1996. Ga. L. 2002, p. 1478, § 2, not codified by the General Assembly, provides that the amendments to paragraphs (a)(2) and (a)(3) are applicable to all taxable years beginning on or after January 1, 2003. Ga. L. 2024, p. 72, § 3/HB 82, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2024.
The former Code section was based on Ga
O.C.G.A. § 48-7-29, under IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS.
O.C.G.A. § 48-7-29