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State by State Incentives Guide

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System must be placed in service between December 31, 2005 and December 31, 2012. Single Factor Apportionment: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. Certain geothermal and open- or closed- loop biomass systems qualify through December 31, 2013.

Income 108
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STATE INCENTIVES GUIDE

Buisness Facilities Contributed Content

SINGLE FACTOR APPORTIONMENT: 2005, Georgia became the first state in the Southeast to adopt a “Single Factor Gross Receipts” apportionment formula. An applicant must compensate its employees at least 150 percent of the state’s hourly minimum wage and agree to maintain operations for at least 10 years.

Income 75