Teacher Recruitment and Retention Program Tax Credit
On this page find instructions and information on theTeacher Recruitment and Retention Program Tax Credit.
- Tax Credit Code: 214
Summary
O.C.G.A. §§ 20-2-251 and 48-7-29.23 provide an income tax credit for teachers designated by the Georgia Department of Education (DOE) as a participating teacher in the teacher recruitment and retention program that can be used against their income tax liability in an amount equal to $3,000 per school year for up to five school years, which must be consecutive. The credit used on any year’s tax return cannot exceed the tax liability for the year. Any unused credit amounts can be carried forward for three years. Only teachers who have been awarded the credit by Georgia Department of Education are eligible.