Post-Consumer Waste Materials Tax Credit

On this page find information and instructions on Post-Consumer Waste Materials Tax Credit.

  • Tax Credit Code: 144

Summary

Effective for taxable years beginning on or after January 1, 2018, a qualified employer that operates a facility in Georgia that recycles post-consumer waste materials into polyester bulk continuous filament fibers may claim this tax credit. The credit may be used to offset the qualified employer’s withholding taxes. 

This credit will be repealed on December 31, 2023. 

Relevant Links

O.C.G.A. §48-7-40.35

Department of Natural Resources