Less Developed Census Tracts
Under the Georgia Job Tax Credit (JTC) Program, businesses located in Less Developed Census Tracts (LDCTs) and engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, or research and development industries may be eligible for the state's highest job tax credit benefit level. If other requirements are met. Defined Business Enterprises, located in LDCTs that create 5 net new jobs within a single tax year may apply for the tax credit of $3,500 per eligible net new job created. Businesses may claim the job tax credits for up to five years, as long as the jobs created are maintained.
- Only applicable to Georgia Target Industries
- Job Creation minimum of five (5) eligible net new jobs
- Highest JTC - $3,500 tax credit per job, per year, for 5 years (as long as the jobs are maintained)
- Maximum Use of Credit - Claimable against 100% Georgia Income Tax liability
- Use of Excess Credit - Excess credit claimable against 100% payroll withholding taxes
- Carry Forward - Unused credits may be carried forward for 10 years
Additional Information and Contacts
A full program summary including complete eligibility requirements and instructions for claiming job tax credits can be found in the Less Developed Census Tract Fact Sheet (PDF). To locate additional program information and resources, including contacts for assistance, visit the Department of Community Affairs' website and the Department of Revenue's website. Follow the links below to view current Georgia JTC Program Rules and Regulations.
Program Rules and Regulations
- Definition of Business Enterprise
- Chapter 110-9. Job Tax Credit Program
- Rule 560-7-8-.36 Job Tax Credit, Description and Definition
The Department of Community Affairs ranks the state’s census tracts by December 31 of each year to designate Less Developed Census Tracts. The most current census tract detail is applicable to a 2019 tax year beginning on or after January 1, 2019. Changes in Less Developed Census Tract designations can impact incentives available to businesses with plans to locate or expand in a particular area. These businesses are eligible to file a Notice of Intent on or before March 31, 2019. To view a complete listing of designated Less Developed Census Tracts and other program related documents click here.