Credits
- Jobs Tax Credits: provides $1,750/job, min. 15 new jobs created, with 10-year carry forward
- Quality Jobs Tax Credit: provides $2,500-$5,000 per job with above-average wages for five years
- Investment Tax Credit: provides tax credits equal to 1-3% of qualified capital investment
- Port Tax Credit Bonus: increases Jobs or Investment credits if port activity is increased by 10%
- Mega Project Tax Credit: $5,250 credit for project with 1,800+ jobs or $450+ million investment
- Retraining Tax Credit: credit up to $500/yr per employee for direct investment in training
- Child Care Tax Credit: credit of 75-100% of employer-sponsored child care for employees
- Parolee Tax Credit: provides $2,500/job for hiring an individual granted parole within 12 months of the date of hire
- Small Business Credit Initiative: offers 50% guarantees on loans up to $400,000
- Angel Investor Tax Credit: income tax credit that is 35% of the investment with an individual investor cap of $50,000 per year
- R&D Tax Credit: credit up to 10% of increased qualified R&D expense over gross receipts
- Sales & Use Tax Exemption: on equipment and electricity used directly in manufacturing
- Premium Tax Credit: provides $1,250/job for five years against the annual premium tax applied to insurance companies in the state, min. 15 new jobs created
- Digital Entertainment Tax Credit: up to 30% tax credit to qualified digital/interactive entertainment production companies with a minimum of $250,000 in qualified expenses in Georgia and capped at $1.5 million per company
- Film & Television Tax Credit: up to 30% tax credit to qualified film and television production companies with a minimum of $500,000 in qualified expenses in Georgia
