article thumbnail

State by State Incentives Guide

Buisness Facilities Contributed Content

Priority is given to businesses in targeted industries, Enterprise Zones, HUB Zones, Inner City Distressed areas, Rural Counties and areas, and Brownfield areas. GEORGIA – updated for 2014. The credit can be used to offset up to 50% of net Georgia income tax liability, after all other credits have been applied.

Income 108
article thumbnail

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