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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(From left) State Election Board member Rick Jeffares, executive director James Mills, vice chair Janice Johnston and member Janelle King listen during an election board meeting at the Capitol in Atlanta on Wednesday, Dec. 10, 2025. The board voted down a proposal to eliminate Georgia’s touchscreen voting system and switch to hand-marked paper ballots. (Arvin Temkar/AJC)

Credit: arvin.temkar@ajc.com

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Democrat Eric Gisler celebrated his Tuesday election victory at the Trappeze Pub in Athens, Ga. (AP)

Credit: AP