Program Description | Downloads & Related Links | Contact Information
The Job Tax Credit Program, as defined in O.C.G.A. § 48-7-40.1, provides additional benefits to specified census tracts or additionally designated areas which are considered to be less developed or have a higher rate of poverty. The military zone designation was added in the 2004 Legislative Session through the passage of House Bill 984. This amendment provides for census tracts which are located adjacent to a military base and have pervasive poverty of at least a 15 percent poverty rate, as reflected in the most recent decennial census, to receive the highest benefit level allowed under the Job Tax Credit Program. It also provides for the credit to be available to any business of any nature, as long as all other program requirements are met. An amendment was made in the 2008 Legislative Session to provide for the job creation threshold to be reduced from 5 jobs to 2 jobs.
Military Zone Tax Credit Incentives
- the maximum Job Tax Credit allowed under law - $3,500 per job created
- lowest job creation threshold - 2 jobs
- use of Job Tax Credits against 100 percent of income tax liability and withholding taxes
- allows credit to be claimed by any business of any nature (not limited to the industries in the Business Enterprise definition
Downloads & Related Links
Return to the Job Tax Credit page to access program regulations, forms and other detail.
View the Contacts page, or contact Tricia DePadro at (404) 679-1585.
Georgia Department of Community Affairs
60 Executive Park South, N.E.
Atlanta, Georgia 30329-2231