Repealed Tax Credits

Important Notice

Repeal of Certain Georgia Tax Credits Effective January 1, 2026

Pursuant to the Georgia Economic Growth and Tax Relief Act of 2026, House Bill 463 (Sections 4-1 through 4-9), several Georgia tax credits will be repealed effective January 1, 2026.

The following credits are impacted:

• Credit 111 – Business Enterprise Vehicle Tax Credit 
• Credit 113 – Headquarters Tax Credit 
• Credit 114 – Port Activity Tax Credit 
• Credit 114J – Port Activity Job Tax Credit 
• Credit 114M – Port Activity Investment Tax Credit 
• Credit 116 – Low Emission Vehicle Credit 
• Credit 117 – Zero Emission Vehicle Credit 
• Credit 119 – Electric Vehicle Charger Credit 
• Credit 123 – Teleworking Credit 
• Credit 131 – Alternate Port Activity Tax Credit 
• Credit 147 – Personal Protective Equipment Manufacturer Jobs Tax Credit 
• Credit 148 – New Life Sciences Manufacturing Jobs Tax Credit 
• Credit 156 – Converted Vehicle Tax Credit 
• Credit 158 – Port Activity Job Tax Credit (2025) 
• Credit 159 – Port Activity Manufacturing Investment Tax Credit (2025) 
• Credit 160 – Life Sciences Manufacturing Job Tax Credit (2025) 
• Cigarette Manufacturing for Exportation Tax Credit 

Taxpayers are encouraged to review the legislation and consult with their tax professionals regarding the impact of these changes on future filings.

For additional information, please review House Bill 463.