Georgia Job Tax Credit Program Overview

Credit Types

• Income Tax
• Withholding Payments (certain special designations) 

Credit Amount

• Tier 1 – $3,500 per job
• Tier 2 – $2,500 per job
• Tier 3 – $ 1,250 per job
• Tier 4 – $750 per job

Special Designations

• Tier 1 (bottom 40 county) – $3,500 per job and no industry requirement
• Less Developed Census Tracts – $3,500 per job
• Economically Distressed Area – $3,500 per job
• Opportunity Zones – $3,500 per job
• Military Zones – $3,500 per job

Bonuses

• Joint Development Authority Bonus – $500 per job
• Port Trafic Bonus – $1,250 per job

Requirements

• Minimum increases range from 2-25 jobs based on tier/designation.
• Full-time employees only
• Employer must offer Health Benefits
• Transfers are ineligible
• Subject to Georgia Withholding

Duration

• Claimed for 5 years if jobs are maintained
• Unused credit can be carried forward for 10 years

Eligible Industry

Location based special designations do not require industry limitations

Establishments primarily engaged in:

• Manufacturing
• Warehousing and Distribution
• Telecommunications
• Broadcasting
• Research and Development
• Services for the Elderly and Persons with Disabilities
• Data Processing
  – Insurance Administration
  – Pension Fun Administration
  – Automated Clearinghouses
  – Computer Systems Design & Service
  – Producing Computer Software
  – Payroll Services
  – Financial Transactions
  – Call Center Services

• Tourism
  – Traveler Accommodation
  – Recreational Vehicles
  – Convention Centers
  – Promoters of Performing Arts, Sports
  – Recreational and Vacation Camp
  – Resort Golf Courses and Country Clubs
  – Sports Teams and Clubs
  – Racetracks
  – Amusement and Theme Parks
  – Tour Operations
  – Scenic and Sightseeing Transportation
  – Hunting and Trapping
  – Museums, Historical Sites, and Similar Institution