Forest ProductsTax Credit Sourcebook

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.

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