Generally, corporate income tax credits are limited to 50% of a taxpayer's state income tax liability, but under some circumstances, may offset up to 100% of their income tax or withholding liability. In some instances, tax credits can be stacked, resulting in realized tax savings greater than 50%. In most instances, unused tax credits may be carried forward 10 years. Emanuel County qualifies as a Tier 1 County, allowing your company the highest investment tax credit and/or the highest job tax credit allowance in Georgia. For more information on specific tax credits, please contact us at 478-237-6426.

The State of Georgia provides a wide variety of statutory and negotiated incentives for eligible projects. Being qualified as a Tier I county allows firms locating in Emanuel county for extra incentives at the highest level provided by the State.  As an active and interested business partner, the Swainsboro/Emanuel County Joint Development Authorities will work with companies to provide the most attractive incentive packages, commensurate with the scope of the project.

Andy Riley, President of the Swainsboro/Emanuel County Joint Development Authorities, will be glad to discuss details on Georgia's incentive package. For more information contact Mr. Riley at 478-237-6426 or rileyjda(at)bellsouth.net .

Swainsboro and Emanuel County exempts up to 100% of manufacturer's inventory under the local option Freeport law. Industrial and warehouse inventories are exempt from propery taxes if the inventory is destined to be shipped out of state. In addition, the Joint Development Authorities will work closely with your industrial company in formulating a local incentives package that will be very competitive. Sales and Use taxes differ from industry to industry. For more information on Georgia Sales and Use Tax contact the Swainsboro/Emanuel County Joint Development Authorities.