Georgia · Workforce · GA-CHILD-001
Georgia Employer Childcare Expense Credit
September 28, 2026 web addition.
Credit amount / calculation
$1,000 per child in the first year and $500 per child in later years for eligible child-care payments; statewide annual cap applies.
Business fit and eligible activity
Forest-products employers making eligible child-care payments for employees can screen this as a workforce-support credit beginning with 2026 tax years.
Eligibility and practical use
This is a general employer workforce credit, not a forestry-specific incentive. It may matter where child care is a real hiring or retention barrier and the employer pays a qualifying child-care facility directly for employees' children.
Illustrative business benefit
A mill makes eligible payments for 12 employees' children in its first qualifying year. At $1,000 per child, the nominal credit would be $12,000 before preapproval, statewide cap, income-tax-liability, and documentation limits.
Timing / first action
Seek preapproval through the Georgia Tax Center before relying on the credit; document eligible payments, covered employees, child age, and the qualifying child-care facility.
Official sources
Related programs
Job Tax Credit
Per-job amount varies by county tier and designation
Manufacturers can earn tiered per-job credits, with lower thresholds in distressed counties.
Quality Jobs Credit
Credit amount varies by wage level for taxpayers creating
Larger forest-products employers creating substantial new Georgia jobs at or above the county wage threshold should screen this alongside the regular Job Tax Credit.
Manufacturer's Investment Tax Credit
Credit percentage and thresholds vary by county tier and
Existing manufacturers making qualifying facility/equipment investments can earn a capital credit.
Optional Investment Tax Credit
10% with at least $5 million invested
Large manufacturing investments can elect a high-value alternative credit.
Research Tax Credit
10% of excess qualified research expenses over the Georgia
Georgia manufacturers can claim a credit for increased qualified research.
Retraining Tax Credit
50% of eligible retraining costs up to statutory
Existing manufacturers retraining employees for new equipment, technology or processes can qualify.