Expired Rural Zones

The Job Tax Credit Program provides additional benefits to specified census tracts or additionally designated areas which are considered to be less developed or have a higher rate of poverty. The Rural Zone designation was approved and signed into law in May 2017 and provide enhanced state tax credit incentives to promote the revitalization of vacant rural Georgia downtowns by encouraging investment, job creation, and economic growth in long-established business districts. Certified entities shall receive the Rural Zone Job tax credit for five years beginning with the first taxable year in which new full-time equivalent jobs are created within a designated zone and for years two, three, four, and five of the taxable years immediately following, provided the new full-time equivalent jobs are maintained for each year the tax credit is claimed. OCGA: 110-34-1 RURAL ZONES

就业税收抵免项目（Job Tax Credit Program）为被界定为欠发达或贫困率较高的特定普查区域（census tracts）及额外指定区域提供额外福利。乡村区域（Rural Zone）认定于2017年5月获批准并正式生效为法律，该政策通过鼓励长期成熟商业区的投资、就业创造与经济增长，为推动佐治亚州空置乡村市中心的振兴提供强化的州级税收抵免激励措施。经认证的主体可自指定区域内创造新增全职当量岗位的首个纳税年度起，连续五个纳税年度（即紧随其后的第二至第五个纳税年度）享受乡村区域就业税收抵免，但需在申请税收抵免的每个年度均维持该新增全职当量岗位的数量。OCGA: 110-34-1 RURAL ZONES