State Corporate Income Tax Credit for Federal Qualified Transportation Fringe Benefits

Both federal and state agencies have initiated tax policies intended to reduce commuter traffic in single occupancy vehicles (SOV). Currently the federal government allows employees to exempt up to $65 per month ($780 per year) in federally approved commute benefits this extends to the Georgia personal income tax due to the coupling nature of Georgia's income tax. Georgia currently has 13 counties, all in the Atlanta Metropolitan Statistical Area, that are in ozone non-attainment, a situation attributed primarily to automobile traffic. In addition, other metropolitan counties outside the Atlanta area are at risk of falling into non-attainment status. In 1999 Georgia's state tax code was amended to allow $25 per employee per year tax credit for "federal qualified transportation fringe benefits"

Case Note: Criminal Law - Parole - State Board of Parole Must Issue Statement of Reasons for Denial of Parole. United States ex rel. Johnson v. Chairman, New York State Board of Parole, 500 F.2d 925 (2d Cir. 1974)

This Case Note analyzes the Second Circuit\u27s decision in United States ex rel. Johnson v. Chairman, New York State Board of Parole, which held that due process considerations required the Board to issue a statement giving its reasons for denial of parole, both as a guide for the prisoner\u27s rehabilitative efforts and as an enduring record for possible appellate review