Ad valorem tax; breach of a covenant for bona fide conservation use related to solar generation of energy; limit exceptions
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Summary
The bill establishes a tax credit for qualifying Georgia employers with fewer than 50 employees who offer an ICHRA and meet specific benefit standards. Credits are limited to five years, decrease over time, and are capped at $10 million per year, with the program ending in 2030. Employers must apply for pre‑approval each year to claim the credit.
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