GA HB1371

Creates income tax credits for businesses engaged in "Secure Tomorrow activities" including defense contracting, national security space systems, drones/counter-drone technology, and emergency response/disaster relief manufacturing

Requires qualified projects to invest minimum $3 million (new facilities) or $1.5 million (expansions) and create/retain at least 20 full-time jobs paying 135% of county average wages

Provides base credit of 7% of annual compensation per full-time employee, with additional 1.5-2% bonuses for veterans, drone/space domain workers, and FEMA/GEMA equipment manufacturers; capital investment credits of 10-14% depending on project size

Limits credits to $15 million per project and $75 million aggregate annually; credits are refundable and may be carried forward 15 years; 10-year recapture period with clawback provisions for non-compliance

Establishes 15-member Secure Tomorrow Task Force including legislators, agency heads, National Guard members, and industry executives to review and certify qualified projects within 30 days of application