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Georgia's "Port Tax Bonus" is available for industries that locate, or expand, in Georgia and utilize Georgia's ports. This incentive offers additional job tax credits to business for each of 4 tiers of counties that add the required threshhold of jobs and increase their port traffic through Georgia's port facilities by 10% in one year from the base level.

Base level of traffic is set at 75 tons, 10 TEUs or five containers. The total tax credit amount cannot exceed 50% of the taxpayer's state income liability for a single year. These credits can be carried forward 10 years if jobs and port traffic remain in service and above the base-level increases.

Eligible industries include manufacturing, warehouse/distribution, processing, telecommunications, tourism and research & development.