UP TO 50% OF YOUR TRAINING COSTS
AS A 50% TAX CREDIT
Qualified Training Includes:
• Newly Implemented Technology
• Newly Installed Equipment
• Software Implementation & Upgrades
• Total Quality Management
• ISO 9000 Standards
• Self-Directed Work Teams
Value To You:
• Up To 50% Of Direct Training Costs
• Up To A Maximum Of 50% Of Your Total Georgia Income Tax Liability
• Up To $1,250 Per Employee/Per Year @ $500 Per Person/Per Approved Program (Tax Years 2009 And Later)
• Up To $500 Per Approved Training Program/Per Employee/Per Year – No Program Limit/Per Year (Tax Years 2008 and Earlier)
Note:
• Three Year Look Back Available (Tax Years 2008 and Earlier)
• One Year Look Back Available (Tax Years 2009 and Later)
• Unused Credit Can Be Carried Forward For Up to 10 Years
• May Be Allocated To Affiliated Corporations
• May Be Used In Conjunction With The Jobs or Investment Tax Credits
Eligible Employees:
• Georgia Residents
• First-line Employees and Immediate Supervisor
• Continuously Employed With The Company (16 Weeks Minimum)
• Full-Time Employees (24 Hours Per Week Minimum)
Training Sources:
Retraining May Be Provided By A Qualified Source. Qualified Sources Include Company Trainers, Training Vendors, E-Learning, Technical Colleges, and Universities


