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Abstract: 

State lawmakers in Georgia recently updated an income tax credit designed to promote angel investment within the state. As legislatures in other states adopt and renew similar measures in an effort to jumpstart their economies, the enactment of angel investment tax credits is becoming a nationwide trend. Through the lens of the Georgia angel investment tax credit, this article briefly discusses the angel investor community and the funding gap, related issues in tax policy, data on the use of angel investment tax credits, and the administrative process for claiming such credits.

Keywords: angel investor; start-up companies; state taxes; tax policy; funding gap; venture capital

Affiliations:  1: McDonald Hopkins LLC.