Georgia · Workforce · GA-RETRAIN-001
Retraining Tax Credit
Publication revised September 24, 2026. Sourcebook page 87.
Credit amount / calculation
50% of eligible retraining costs up to statutory per-employee limits.
Business fit and eligible activity
Existing manufacturers retraining employees for new equipment, technology or processes can qualify. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
This credit is aimed at the cost of changing the workforce along with the equipment. It can fit a mill installing scanners, controls, a new planer line, kiln controls, or other technology that requires incumbent employees to learn a materially different process. Routine safety meetings and ordinary orientation should not be treated as qualifying retraining without support in the program rules.
Illustrative business benefit
A mill installs a new scanner and optimizer and spends $60,000 on qualifying incumbent-worker training. At 50%, the nominal credit would be $30,000, subject to per-worker caps and certification rules. The equipment purchase itself is not the training credit; the qualifying instruction and documented employee participation are. 50% of eligible retraining costs up to statutory per-employee limits.
Timing / first action
Check application or certification requirements before incurring the qualifying expense or beginning the qualifying activity.
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.
Georgia Employer Childcare Expense Credit
$1,000 per child in the first year
Forest-products employers making eligible child-care payments for employees can screen this as a workforce-support credit beginning with 2026 tax years.