Environment (Hazardous Materials)

A BILL to be entitled an Act to amend Chapter 13 of Title 48 of the Official Code of Georgia Annotated, relating to specific, business, and occupation taxes, so as to impose an excise tax upon certain proceeds of judgments and settlements intended for the abatement, removal, and remediation of PFAS contamination of land but unused for that purpose; to provide for exceptions; to provide for notice of receipt of damages, filing of returns and payment, and credits; to provide for rules and regulations; to provide for definitions; to provide for a short title; to provide for legislative findings; to provide for notice of excise tax and tax credit to putative PFAS tortfeasors; to provide for related matters; to provide for an effective date and applicability; to repeal conflicting laws; and for other purposes.