GA HB519

Creates a Georgia state income tax credit equal to 100% of the federal Work Opportunity Tax Credit claimed by taxpayers for wages paid to Georgia residents who are members of federally-designated targeted groups

Caps the state credit at $500 per eligible employee per year, with a total aggregate program cap of $10 million annually

Credit cannot exceed the taxpayer's income tax liability for the year and cannot be carried forward or backward to other tax years

Requires U.S. Department of Labor certification for employees and allows the Georgia Department of Revenue to recapture credits proportionally if federal credits are recaptured

Effective January 1, 2026, with automatic repeal on December 31, 2030