Less Developed Census Tracts
Under the Georgia Tax Credit Program, businesses located in Less Developed Census Tracts (LDCTs) and engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, or research and development industries may be eligible for the states highest job tax credit benefit level. If other requirements are met, Defined Business Enterprises, located in LDCTs that create five (5) net new jobs within a single tax year may apply for the tax credit of $3,500 per eligible net new job created. 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 job tax credit in an Less Developed Census Tract can be found here, including the steps for filing for the job tax credit.
Maximum Job Tax Credit allowed under law - $3,500 per job created for up to 5 years
Use of Job Tax Credits against 100 percent of Georgia income tax liability and withholding taxes
Balance may applicable towards state payroll withholding
2016 Designated Areas
Designated Area Maps
2016 Less Developed Census Tract Map
Additional Information and Contacts
For additional information on Job Tax Credit Program requirements for areas designated as LDCTs visit the Department of Community Affairs website.
For more information on Marietta's designated areas, please contact:
Economic Development Manager, Development Services