GA HB1085

Adds "forestry manufacturing" as a defined business category eligible for existing Georgia job tax credits, covering wood product manufacturing, paper manufacturing, biomass electric power generation, ethyl alcohol manufacturing, wood furniture manufacturing, and businesses using wood fiber or forest-derived biomass as primary feedstock

Provides forestry manufacturers an additional $500 tax credit per eligible new full-time employee job created, with minimum job creation thresholds varying by county tier (5+ jobs in tier 1, 10+ in tier 2, 15+ in tier 3, 25+ in tier 4 counties)

Establishes investment tax credits for forestry manufacturing facilities: 8% of qualified investment property costs in tier 1 counties, 5% in tier 2 counties, and 3% in tier 3 and tier 4 counties

Allows forestry manufacturers to transfer or sell unused tax credits to other Georgia taxpayers, with written notification to the Department of Revenue required within 30 days of transfer

Tax credits apply to taxable years beginning January 1, 2026 through December 31, 2030, with transfer provisions automatically repealing December 31, 2030 (though credits earned before that date may still be transferred after January 1, 2031)