Georgia Job Tax Credit Program
Program Description | Downloads & Related Links | Contact Information
Program Description
Provides for a statewide job tax credit for any business or headquarters of any such business engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, or research and development industries, but does not include retail businesses. If other requirements are met, job tax credits are available to businesses of any nature, including retail businesses, in counties recognized and designated as the 40 least developed counties.
Counties and certain census tracts in the state are ranked and placed in economic tiers using the following factors:
1. highest unemployment rate;
2. lowest per capita income;
and
3. highest percentage of residents whose incomes are below the poverty
level.
Downloads & Related Links
- 2012 Job Tax Credit Memo and Ranking Detail (PDF)
- 2012 Job Tax Credit Ranking (PDF)
- 2012 County Tax Credit Tier Map (color) (PDF)
- 2012 County Tax Credit Tier Map (black & white) (PDF)
- 2011 Job Tax Credit Ranking (PDF)
- 2011 County Tax Credit Tier Map (color) (PDF)
- 2011 County Tax Credit Tier Map (black & white) (PDF)
- Summary of Job Tax Credit and Other BEST Legislation - 2009 forward (PDF)
- Job Tax Credit Regulations for Year Ones beginning on or after 1/1/2009 (PDF)
- Link to H.B. 439 as signed (PDF)
- Job Tax Credit Regulations for Year Ones beginning prior to 1/1/2009 (PDF)
- Historical County Ranking Information
- Opportunity Zones
- Military Zones
- Link to the Department of Revenue for additional information and forms
- Prior Job Tax Credit Regulations
- Job Tax Credit Forms
- Notice of Intent Form (PDF)
- Tax Form IT-CA 2009 (PDF) Note: The Form IT-CA is only updated when necessitated by a Legislative change to the Job Tax Credit Program. As 2009 was the last Legislative update to this program, the Form IT-CA 2009 form is the most current form available and is applicable to a new job creation threshold (i.e. new Year One) met in a tax year beginning on or after January 1, 2009.
- Tax Form: IT-CA 2008 (PDF)
- Tax Form: IT-CA 2001 (PDF)
- Tax Form: IT-CA 1998 (PDF)
- Tax Form: IT-WH (PDF)
- Other Important Information
- How to Claim the Withholding Benefit for Job Threshold created prior to 2009 (PDF)
- How to Claim the Withholding Benefit for Job Threshold created 2009 and forward (PDF)
- JTC Special Census Tract Designations (PDF)
- List of Georgia's Less Developed Census Tracts by MSA and County - 2012 (PDF)
- Map of Less Developed Census Tracts (PDF)
- Map of Counties Included in Multi-County Joint Development Authorities - 2010 (PDF)
- Current Georgia County Average Wages (PDF)
- Historical Data on Census Tracts and Joint Development Authorities
Contact Information
View the Contacts page, or contact Dawn Sturbaum at (404) 679-1585.
To determine the census tract number at your location,
go to http://factfinder2.census.gov/
