GA HB7

Creates a $4,000 annual income tax credit for workforce-ready graduates employed in high-tech full-time jobs in rural Georgia counties, with a lifetime maximum of $12,000 per individual

Defines eligible positions as data scientist, software developer, information security analyst, web developer, computer sales engineer, IT manager, computer research scientist, network/systems administrator, or computer support specialist working 30+ hours weekly

Limits eligibility to small businesses (fewer than 20 employees) located in rural counties with populations under 50,000 and poverty rates of 10% or higher

Requires graduates to hold postsecondary credentials in engineering, computer science, information science, or data science from accredited institutions and complete a Department of Labor-certified workforce readiness program

Department of Labor must establish workforce readiness program criteria by January 1, 2027; the credit applies to taxable years beginning on or after January 1, 2027, with unused credits carrying forward for three years