Job Tax Credits for Retail and Office Development

For 2017, the Tier 1 Job tax credit can be utilized any lawful business in Clayton County that meets the requirements of the program.

Requirements per the State of Georgia:

Must create two (2) or more full-time employees. Full-time is defined as 35 hours or more.
Must pay more than $11.78 per hour
Must offer benefits (health insurance).

So for 2017, the Georgia Tier 1 job tax credit in Clayton County will operate like the Georgia Opportunity Zone Job Tax Credit.

Clayton County Job Tax Credits (pdf)