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The Georgia Pro-Entrepreneurship & AI Workforce Act (GA-AI-Workforce)

Georgia state companion to AI Workforce. Builds on O.C.G.A. Title 14 (Corporations), O.C.G.A. Title 48 Ch. 7 income-tax credits, and the Georgia Center of Innovation framework.

THE GEORGIA PRO-ENTREPRENEURSHIP & AI WORKFORCE ACT (GA-AI-WORKFORCE)

Vehicle: State passage. Georgia General Assembly, regular session. Primary referral to House Industry and Labor / Ways and Means and Senate Economic Development and Tourism / Finance.

SECTION 1. SHORT TITLE

This Act may be cited as the “Georgia Pro-Entrepreneurship & AI Workforce Act (GA-AI-Workforce).”

SECTION 2. LEGISLATIVE FINDINGS AND INTENT

The General Assembly finds that O.C.G.A. Title 14 governs corporations and business entities; that O.C.G.A. Title 48 Ch. 7 contains income-tax credits, including the Quality Jobs Tax Credit under O.C.G.A. Sec. 48-7-40.17 and the Mega Project Tax Credit under O.C.G.A. Sec. 48-7-40.24; that the Georgia Department of Economic Development operates the Georgia Centers of Innovation; that the Georgia Department of Community Affairs administers the Opportunity Zone program under O.C.G.A. Sec. 48-7-40.1; and that the Technical College System of Georgia’s Quick Start program provides customized workforce training. This Act extends these frameworks.

TITLE I — DEFINITIONS & COORDINATION WITH GEORGIA LAW

Sec. 101. Definitions

  1. (a) “Qualified Georgia AI Workforce Training” means training toward a GARMC or Federal FRAC in AI fields.
  2. (b) “Georgia Innovation Sandbox” means a regulatory sandbox under Title III.
  3. (c) “Qualified small business” has the meaning given in O.C.G.A. Title 14.

Sec. 102. Coordination with Existing Georgia Law

  1. (a) Consistent with:
  • O.C.G.A. Title 14 (corporations).
  • O.C.G.A. Sec. 48-7-40.17 (Quality Jobs Tax Credit).
  • O.C.G.A. Sec. 48-7-40.24 (Mega Project Tax Credit).
  • Georgia Centers of Innovation framework.
  • TCSG Quick Start framework.

TITLE II — GEORGIA AI WORKFORCE TRAINING CREDIT

Sec. 201. Income-Tax Credit

  1. (a) A new credit is added to O.C.G.A. Title 48 Ch. 7 for qualified AI workforce training expenditures.
  2. (b) Coordinated with federal IRC Sec. 45BB; aggregate cap.
  3. (c) Credit equals 30% of eligible expenditures capped at $3,000 per employee / $150,000 per employer annually.
  4. (d) Georgia Department of Revenue administers.

Sec. 202. Coordination with TCSG Quick Start

  1. (a) TCSG Quick Start shall publish a list of qualifying GARMC and Federal FRAC pathways.

TITLE III — GEORGIA INNOVATION SANDBOX

Sec. 301. Establishment

  1. (a) The Georgia Department of Economic Development, in coordination with the Georgia Centers of Innovation, shall operate a Georgia Innovation Sandbox.
  2. (b) Twenty-four-month terms; renewable.

Sec. 302. Scope

  1. (a) Covers state-licensed activities in occupational-licensure boards under O.C.G.A. Title 43 and financial-institution activities under O.C.G.A. Title 7, to the extent not preempted.

TITLE IV — SMALL-BUSINESS FORMATION

Sec. 401. Expedited Formation Pathway

  1. (a) The Secretary of State shall implement an expedited formation pathway for O.C.G.A. Title 14 entities within 24 hours.

Sec. 402. Single-Portal Licensing

  1. (a) Georgia.gov business services shall operate a single-portal licensing system for state-level occupational licenses under O.C.G.A. Title 43.

TITLE V — IMPLEMENTATION & GENERAL PROVISIONS

Sec. 501. Severability

If any provision is held invalid, the invalidity shall not affect the remainder.

Sec. 502. Effective Date

This Act shall take effect July 1 of the year following enactment, except that Sec. 201 shall apply to tax years beginning on or after January 1 of that year.

Canonical federal version: AI Workforce. Other Georgia bills: GA-ACSA, GA-MEWRA, GA-GT&P.