Georgia · Jobs · GA-JOBS-001
Job Tax Credit
Publication revised September 24, 2026. Sourcebook page 82.
Credit amount / calculation
Per-job amount varies by county tier and designation.
Business fit and eligible activity
Manufacturers can earn tiered per-job credits, with lower thresholds in distressed counties. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
This credit can work for a growing forest-products employer, but it rewards payroll rather than machinery. A project with six new operators may fit; a $4 million modernization that adds one operator may not. A logging contractor should confirm that its industry or work location is within the eligible class before counting the jobs.
Illustrative business benefit
Use-of-credit illustration, not an estimated award: assume the agency or completed tax form establishes a $1,000 credit for the qualifying activity described above. If sufficient eligible tax is due, a $1,000 credit available for current use reduces that tax by $1,000. If annual limits allow only $600, that is this year's saving; the other $400 survives only if the carryforward or transfer rules permit. Obtain the actual program calculation before estimating a project benefit.
Timing / first action
Tax-year claim: document the eligible expense, hire or placed-in-service date and meet any separate certification deadline. Test the actual hiring plan against the net-new-job, wage, hours, location, and retention rules before assigning value to the credit.
Official sources
- Georgia Department of Revenue - Tax Credits (georgia.gov)
Related programs
Manufacturer's Investment Tax Credit
Credit percentage and thresholds vary by county tier and investment.
Credit percentage and thresholds vary by county tier and investment.
Optional Investment Tax Credit
Tier 1: 10% with at least $5 million invested; Tier 2: 8% with $10 million; Tiers 3-4: 6%...
Tier 1: 10% with at least $5 million invested; Tier 2: 8% with $10 million; Tiers 3-4: 6% with $20 million.
Research Tax Credit
10% of excess qualified research expenses over the Georgia base amount, subject to use limits.
10% of excess qualified research expenses over the Georgia base amount, subject to use limits.
Clean Electricity Investment Credit (Internal Revenue Code §48E)
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship...
Generally 6% base investment credit and up to 30% with prevailing-wage/apprenticeship compliance, plus possible statutory bonuses.
Clean Electricity Production Credit (Internal Revenue Code §45Y)
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory...
Production-based credit beginning at 0.3¢/kWh, with higher rates and bonuses when statutory conditions are satisfied.
Credit for Increasing Research Activities (Internal Revenue Code §41)
Regular research-credit method or the alternative simplified method. The latter generally...
Regular research-credit method or the alternative simplified method.