Atlanta CEO

Angel Investor Tax Credit

Jeff Weinkle & Mitchell Kopelman

Georgia House Bill 1069 was signed into law by Governor Perdue early in June. Section Two of the new law, known as the “Angel Investor Tax Credit,” provides for a Georgia tax credit of up to $50,000 annually for investors of early‐stage, start‐up companies in Georgia. Angel investors provide capital for start‐up businesses in exchange for equity or convertible debt, and unlike venture capitalists, typically invest their own funds. For the complete article, visit Angel Investor Tax Credit.

IRS CIRCULAR 230 DISCLOSURE:
To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax
advice contained in this communication (including any attachments) is not intended or written
to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal
Revenue Code or (ii) promoting, marketing or recommending to another party any transaction
or matter addressed herein. Please do not hesitate to contact me, however, if you have any
questions regarding this matter.

For more information contact
Mitchell Kopelman
mitchell.kopelman@hawcpa.com
404‐898‐8231

Jeff Weinkle
jeff.weinkle@hawcpa.com
770‐353‐3071
www.hawcpa.com