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State by State Incentives Guide

Buisness Facilities Contributed Content

If applying for a transferable credit certificate, no more than half the credit may be applied in a single calendar year. Tax credits must be applied for annually, after initial certification, and will be adjusted to reflect the actual of number of employees that qualify each year. GEORGIA – updated for 2014.

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. This significantly reduces the effective rate of Georgia income taxation of companies with substantial sales to customers outside the state.

Income 75