CopyCited 16 times | Published | Supreme Court of Georgia | Jun 26, 2017 | 802 S.E.2d 225
...) that allows individuals and business entities to receive a Georgia income tax credit for donations made to approved not-for-profit student scholarship organizations (“SSOs”). The Bill created a new tax credit statute for that purpose. See OCGA §
48-7-29.16....
...In summary, the tax credit statute permits Georgia taxpayers to take a dollar-for-dollar credit against their Georgia income tax liability for donations to SSOs of up to $1,000 per individual taxpayer or $2,500 for married taxpayers filingjointly. OCGA §
48-7-29.16(b).3 Corporate taxpayers are allowed a credit of the actual amount donated or 75 percent of the corporation’s income tax liability, whichever is less. OCGA §
48-7-29.16 (c). The total aggregate amount of tax credits allowed under the statute is currently limited to $58 million per tax year (OCGA §
48-7-29.16 (f) (1)) and the *553Commissioner of Revenue is directed to allow these tax credits “on a first come, first served basis” (OCGA §
48-7-29.16 (f) (2))....
...Revenue has violated the statute that authorizes tax credits for contributions to SSOs by granting tax credits to taxpayers who have designated that their contribution is to be awarded to the benefit of a particular individual, in violation of OCGA §
48-7-29.16 (d) (1), and by failing to revoke the status of SSOs that have represented to taxpayers that their contribution will fund a scholarship that may be directed to a particular individual, in violation of OCGA §
48-7-29.16 (d) (2). In Count 5, plaintiffs seek mandamus relief to compel the Commissioner of Revenue to revoke the status of SSOs that have made representations that are allegedly unlawful pursuant to OCGA §
48-7-29.16 (d) (2)....
...In their cross-appeal, the Department of Revenue and Commissioner Riley, in her official capacity, appeal the lower court’s order denying their motion to dismiss the claim for mandamus relief. In *561Count 5, plaintiffs seek an order compelling the Commissioner to comply with OCGA §
48-7-29.16 (d) (2), which prohibits an SSO from representing that a taxpayer can make a contribution for the benefit of a particular individual, and directs that the status of an SSO that improperly makes such a representation shall be revoked....
...For example, if we receive $10,000 in March for your school and there are 10 approved students, then each student at your school will receive a $1,000 scholarship at the end of March.
(Emphasis in original.) Plaintiffs assert in their mandamus count that the defendants have failed to comply with the duty imposed by OCGA §
48-7-29.16 (d) (2) to revoke the status of any SSO that represents that in exchange for a contribution, a taxpayer will receive a scholarship for the direct benefit of a particular individual....
...Plaintiffs make no allegation that defendants have failed to revoke the status of any SSO that has made prohibited representations, but simply make the conclusory statement that defendants have failed to comply with the mandatory duty imposed on them by OCGA §
48-7-29.16 (d) (2).
As this Court has stated:
Mandamus is an extraordinary remedy to compel a public officer to perform a required duty when there is no other adequate legal remedy It is a discretionary remedy that courts may grant only when the...
...Further, mandamus may not be used to compel these defendants to follow a general course of conduct. See Solomon v. Brown,
218 Ga. 508, 509 (128 SE2d 735) (1962). Consequently, plaintiffs cannot state a claim for mandamus relief to compel the Commissioner generally to enforce OCGA §
48-7-29.16 (d) (2) against SSOs....
...1061, § 33D/HB 283.
Since the time the judgment was entered by the trial court in this case, Lynnette T. Riley has succeeded Mr. MacGinnitie as Commissioner.
Other limitations apply to the amounts that can be credited against the taxpayer’s tax liability (see OCGA §
48-7-29.16 (e)), and the statute sets out the process by which a taxpayer must apply for a tax credit and the process by which the Department of Revenue must process the application (see OCGA §
48-7-29.16 (f)-(i)).
Ga....
CopyCited 6 times | Published | Supreme Court of Georgia | Sep 12, 2016 | 791 S.E.2d 77
...5
issue are eligible to receive federal and state low-income housing income tax
credits (“tax credits”) pursuant to Section 42 of the Internal Revenue Code of
1986, as amended (“Section 42"), and OCGA §
48-7-29.6.3 In exchange for
3
OCGA §
48-7-29.6 provides:
(a) As used in this Code section, the term:
(1) “Federal housing tax credit” means the federal tax credit as provided in Section 42
of the Internal Revenue Code of 1986, as amended....
