Georgia Quality Jobs Tax Credit

Georgia Quality Jobs Credit

Supports United States Georgia employers creating high-wage jobs with tax credits tied to compensation standards.

The Georgia Quality Jobs Credit (Credit Code 130) is a statutory income tax credit administered by the Georgia Department of Revenue that targets employers who create a significant number of high-wage new positions in Georgia. Unlike the standard Employer's Jobs Tax Credit, which uses a county-tier system, the Quality Jobs Credit is defined by wage premium rather than geography: qualifying jobs must pay at least 110% of the average wage in the county where the positions are located, be Georgia-based, at least 30 hours per week, and represent genuinely new employment rather than transferred or reclassified roles. The minimum threshold is 50 qualifying new jobs in a standard county, with a reduced threshold available in rural counties starting from tax year 2020.

The per-job dollar credit amount varies by wage tier but is not published on the Georgia Department of Revenue public website; employers must contact the Department or consult the statute to confirm the current rate schedule applicable to their wage levels. The credit can offset 100% of Georgia income tax liability, and any excess offsets monthly or quarterly Georgia withholding tax obligations using Form IT-WH. The claim window is one year — shorter than the normal three-year statute of limitations — and employers whose first Georgia withholding obligation arose in 2017 or later have a two-year period in which to create the qualifying jobs before the claim clock starts. Claims are filed on Form IT-QJ.

Because this credit rewards wage premium rather than job volume, it is best suited to companies creating fewer but higher-paying positions — advanced manufacturing facilities, technology operations centres, or headquarters functions where wages substantially exceed county averages. Employers intending to claim this credit should model the interaction with the standard Employer's Jobs Tax Credit to determine which instrument yields greater value for a given hiring profile, as the two credits cannot always be stacked on the same qualifying jobs.