The Georgia House is considering whether to remove the limit on tax credits that businesses receive for their research and development efforts.

House Bill 412 would lift a restriction that the credit for any year cannot exceed more than half of the firm’s income tax liability after all other credits are considered. It still allows the credit to continue for up to 10 years after the investment is made.

The proposal is now before the House Ways and Means Committee.

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State Election Board Vice Chair Janice Johnston speaks during an election board meeting at the Capitol in Atlanta on Wednesday, Dec. 10, 2025. (Arvin Temkar / AJC)

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Georgia and Florida wildlife officials work to disentangle right whale No. 5217, called Division, off St. Simons Island on Dec. 4. (Courtesy o Clearwater Marine Aquarium Research Institute)

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