- Opportunity Zones (red) – Areas identified by a community as redevelopment or revitalization targets.
- Less Developed Census Tracts (blue) – In Georgia, statistically similar to the bottom 71 counties.
- Military Zones (orange) – Located adjacent to a military base with poverty rate of at least 15 percent.
Businesses locating within these zones are eligible to take the maximum job tax credit against state corporate tax liability allowed under law, $3,500 per job created, the same amount as the Tier One benefit.
Get additional information about these incentive zones in Georgia.