A BILL to be entitled an Act to amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income tax imposition, rate, computation, exemptions, and credits, so as to increase and extend an income tax credit for expenditures on the maintenance of railroad track owned or leased by Class III railroads; to provide for related matters; to repeal conflicting laws; and for other purposes.