Tax Credits

On this page, find information and forms related to Georgia tax credits that can be used to offset your tax liability.

Georgia has a variety of tax credit opportunities and incentives for all types of businesses.

Official Code of Georgia

Information for Tax Credits

How-to Videos and Instructions for Tax Credits - Helpful instructions and video tutorial for using the Georgia Tax Center

Tax Credits: Relevant Reports & Data

Link	Description
Qualified Law Enforcement Donation Credit (QLEF)	Information about the LESS Crimes Act and credit information for both law enforcement foundations and taxpayer donors.
Qualified Foster Child Donation Credit (QFCD)	Information about the Fostering Success Act and credit information for both foster child support organizations and taxpayer donors.
Qualified Education Expense Tax Credit	This page contains the Department’s monthly progress reports showing the aggregate amount of qualified education expense tax credits available.
Monthly Qualified Rural Hospital Organization Expense Tax Credit Report	This page contains the Department’s monthly progress reports showing the total amount of preapproved credits, total amount of contributions received by rural hospital organizations, and aggregate amount of tax credits available.
Income Tax Credit Utilization Reports	Reflects the amount utilized for income tax credits in the State of Georgia in the given years. Utilized is the dollar amount actually offset against tax liability, not the amount of tax credits generated or created in a year.
State Revenue Statistics and Reports	Collection of statutory-required reports, local sales tax distributions and other common reports and statistical reports.
Income Tax Federal Tax Changes	The Georgia General Assembly annually considers updating certain provisions of state tax law in response to federal changes to the Internal Revenue Code (IRC). This page contains the latest state tax law changes in response to the federal tax law changes.
SSO Pre-Approval Process	Information on the student scholarship organization pre-approval process for a donor via the Georgia Tax Center
SSO Audit Reports	Listing of the most recent audit reports received from SSOs.
SSO Donation and Audit Report Submission Report Instructions	Instructions on how to submit the SSO Donation and Audit Reports through the Georgia Tax Center.
Calendar Year Qualified Education Expense Credit Report	Aggregated annual reports by Student Scholarship Organizations listing annual totals of contributions by taxpayer type, annual totals of scholarships awarded, and annual total number of scholarship recipients by family adjusted gross income, scholarship dollar amount, and county of residence.
Calendar Year Qualified Education Donation Credit Report	Annual report by the Georgia Foundation for Public Education listing annual totals of contributions by taxpayer type and annual total of grants awarded to public schools.