Georgia · Investment · GA-INV-001
Manufacturer's Investment Tax Credit
Publication revised September 24, 2026. Sourcebook page 83.
Credit amount / calculation
Credit percentage and thresholds vary by county tier and investment.
Business fit and eligible activity
Existing manufacturers making qualifying facility/equipment investments can earn a capital credit. Qualified investment or approved project activity; confirm eligible property, location and taxpayer type.
Eligibility and practical use
For a mill owner, the practical question is what property the statute treats as qualified investment. Production machinery is usually the first place to look; buildings, electrical work, software, mobile equipment, and used machinery require closer reading. Logging equipment deserves a separate eligibility check because mobile harvesting property may be treated differently from machinery used at a manufacturing site.
Illustrative business benefit
A sawmill is replacing a headrig and adding scanning, material handling, and electrical controls in a project of roughly $2 million. The credit calculation would be based only on the costs the program recognizes as qualified investment. Before issuing purchase orders, the mill should obtain a written view on whether installation, electrical work, used equipment, and software are included.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Get a written answer on which property is qualified - especially buildings, installation, software, used equipment, vehicles, and mobile machinery.
Official sources
- Georgia Department of Revenue - Tax Credits (georgia.gov)
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