Military Zones

The Military Zone designation was added in the 2004 Legislative Session through the passage of House Bill 984. This amendment provides for census tracts which are located adjacent to a military base and have pervasive poverty of at least a 15 percent poverty rate, as reflected in the most recent decennial census, be identified as a Military Zone.   Through the passage of House Bill 843 in the 2019 Legislative Session, the Military Zone designation was expanded to include census tracts in a county that contains a federal military installation with a garrison of at least 5,000 federal or military personnel combined, and contains an industrial park that is owned and operated by a governmental entity.  Such census tracts receive the highest benefit level allowed under the Job Tax Credit Program.  It also provides for the credit to be available to any business of any nature, as long as all other program requirements are met. An amendment was made in the 2008 Legislative Session to provide for the job creation threshold to be reduced from 5 jobs to 2 jobs. 

Military Zones Tax Credit Incentives

• the maximum Job Tax Credit allowed under law - $3,500 per job created
• lowest job creation threshold - 2 jobs
• use of Job Tax Credits against 100 percent of income tax liability and Georgia withholding taxes
• allows credit to be claimed by any business of any nature (not limited to the industries in the Business Enterprise definition)

A complete list of census tracts eligible for the Military Zone designation is included in the Fact Sheet section.

To determine the designation area for an address location, go to the Interactive Map. Choose the Military Zones layer on the map to have this layer show on the map.​