Income tax; graduated credit based on taxpayer income for certain child and dependent care expenses; provide

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 the imposition, rate, and computation of income tax, so as to provide for a graduated tax credit based on taxpayer income for certain child and dependent care expenses; to provide the refund of such tax credit exceeding tax liability; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.