Georgia Jobs Tax Credit - $750 to $3,500 per new job, per year, for five years

The catch: Three catches, and the first one costs the whole credit. It "must be claimed within one year instead of the normal three-year statute of limitation period", so discovering it late is the same as never finding it. Second, it is capped against liability - 100 per cent of your Georgia income tax in Tier 1 and 2, but only 50 per cent in Tier 3 and 4 - and only Tier 1 and less developed census tracts may take it against withholding, so a low-tax business in a Tier 4 county may not be able to use it. Third, the industry list excludes retail outside the 40 least developed counties, and you must make health insurance available to the people in the new jobs.