By locating in a local redevelopment area designated as an Opportunity Zone (OZ), a business can take advantage of the state’s highest Job Tax Credit (JTC). Traditionally, job tax credits in Georgia are based on County Tier levels 1-4. Tier 1 counties are considered the most distressed in the State and receive the highest credit amount of $3,500. Tier 2 credit is $2,500, Tier 3 $1,250 and Tier 4 $750 per job. By locating in an Opportunity Zone and creating 2 jobs, a business can maximize job tax credits to the State’s highest benefits. The following example shows the difference between OZ benefits and Tier 2 benefits.