GAtax_creditflat_per_job

PPE Manufacturing Tax Credit Bonus

GA-PPE · Georgia

Summary

Additional tax credit of $1,250 per new job per year (5 years) for manufacturers of personal protective equipment or sanitizing products. Stacks with Job Tax Credit. 10-year carryforward.

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: 10 years

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: none
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

industry_keywordCompany must be engaged in manufacturing of personal protective equipment or sanitizing products

Preference / tiering rules (0)

None.

NAICS industries (2)

3254 Pharmaceutical and Medicine Manufacturing
3251 Basic Chemical Manufacturing

Geo zones (1)

statewide — · Georgia Statewide

Tags (1)

stackable_programs: GA-JTC

Tax bases

corporate_income_taxprimary

Source

https://georgia.org/competitive-advantages/incentives/tax-credits

O.C.G.A. § 48-7-40.3 (proposed)

Last verified: 2026-04-22

PPE bonus is claimed in addition to base JTC. Stackable via stacking_rules.