A company’s direct investment in training can be claimed as a tax credit – 50 percent of the employer’s direct cost up to $500 per, per approved training program. The total amount of credit cannot exceed $1,250 per employee per year.

Training programs must be approved by the Technical College System of Georgia. This tax credit can be used to offset up to 50 percent of a company’s state corporate income tax liability. The credit is available to all Georgia businesses that file a Georgia income tax return.

The retraining program must be for quality and productivity enhancements and certain software technologies. Unused credits can be carried forward 10 years. These credits can be combined with other tax credits.