Georgia State and Local Tax (SALT) Alerts

State and Local Tax Insights

Changes to Qualified Rural Hospital Expense Tax Credit and Partnership Income Tax Law Provisions

  • Georgia announces changes to the Qualified Rural Hospital Organization Expense Tax Credit. The Georgia Department of Revenue is informing taxpayers that it has removed from the Georgia Tax Center (GTC) the requirement for a donor to confirm the amount of the donation to the Qualified Rural Hospital Organization. Also, the time to make the donation has been extended to 180 days. Both changes apply to any new approvals as well as to any preapproval which was still in process at the time of the change on June 26, 2019.
  • Georgia state law has amended provisions relating to partnership income. The provisions provide that, if the commissioner determines that a partnership or tiered partner fraudulently underreported its income on a return, the commissioner will treat income attributable to a tiered partner of the partnership as being apportioned and allocated entirely to Georgia. This is to the extent that the direct and indirect partners of the tiered partner are resident partners.

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