Marietta Military Zones
The Military Zone Job Tax Credit Program provides additional benefits to business located in specified census tracts or additionally designated areas which are adjacent to a military base and considered to be less developed or have a higher rate of poverty.
Business located in areas designated as Military Zones may qualify for a $3,500 tax credit for 5 years when two (2) or more eligible new jobs a created within a single tax year. The job tax credit can be taken against a new or existing businesses Georgia income tax liability and withholding taxes. The law allows for any lawful business to qualify for the credit, including retail, so it is not limited to specific industries like the state’s regular job tax credit program. Businesses may claim the job tax credits for up to five years, as long as the jobs created are maintained.
A complete overview of the Military Zone job tax credit can be found here, including the steps for filing for the job tax credit.
highest benefit level allowed under the Job Tax Credit Program. - $3,500 per job created
the lowest job creation threshold of any job tax credit program - 2 jobs
use of Job Tax Credits against 100 percent of Georgia income tax liability and withholding taxes
provides for businesses of any nature to qualify, not just a defined "business enterprise"
2015 Designated Areas
Marietta’s Census Tract 308.00, which includes property north of Dobbins Air Reserve Base (ARB), was designated as a Military Zone in 2004. In 2015, Census Tracts 310.01, 311.08 and 311.13, located south of the Dobbins ARB, were designated as Military Zones, in addition to Census Tract 308.00.
Designated Area Maps
2016 Military Zones Map
Contacts for Additional Information
For more information on Marietta's Military Zones, please contact:
Economic Development Manager, Development Services
For general information on the Military Zone tax credit program requirements visit the Department of Community Affairs website.