The Act clarifies how service companies are required to report net income attributable to Georgia. Service companies must allocate their income based on a three-factor formula, which is a similar method to that which nonservice companies have been required to use. The Act allows a service company to petition the
The Act grants businesses the tort immunity provided to employers under the Workers’ Compensation Act when the business uses the services of a temporary help contracting firm or an employee leasing company. The Act provides that temporary help contracting firms and employee leasing companies are statutory employers for
The Act provides a six-month time limitation on challenging adoptions. The Act also provides a six-month time limitation from the effective date of the Act for a judicial challenge of any adoption prior to the Act’s effective date.
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