The purpose of the Georgia Agribusiness and Rural Jobs Act is to amend Chapter 1 of Title 33 of the Official Code of Georgia Annotated, relating to general provisions regarding insurance, so as to establish an eligible business investment that may allow certain entities to earn credit against the entity's state tax liability and to establish procedures necessary to complement the tax credit process.
Ga. Comp. R. & Regs. R. 110-35-1-.01
O.C.G.A. § 33-1-25.