The retraining tax credit is one-half the employer's approved direct retraining cost up to $500 per employee. The credit is available to all business categories. Before a taxpayer applies for the credits, its retraining program must be approved by the Georgia Department of Technical & Adult Education. The retraining program must be for new equipment, a new technology, or a new operating system.

The retraining tax credit can be used against 50% of taxpayer's income tax liability in a given year to reduce or eliminate Georgia income tax liability. Unused credits can be carried forward 10 years. These credits can be combined with other tax credits.

2009 Job Tax Credit Map