disabled access credit Benefits: Provides a maximum benefit of $5,000 to eligible small businesses for making their place of business accessible to persons with disabilities in a variety of ways. The expenses must be to enable the eligible small business to comply with the Americans with Disabilities Act of 1990. Contact: Local Internal Revenue Service office or visit www.irs.gov architectural/transportation barrier removal tax credit Benefits: Provides a maximum tax deduction of $15,000 for expenses incurred to remove physical, structural, and transportation barriers for persons with disabilities in the workplace. Contact: Local Internal Revenue Service office or visit www.irs.gov empowerment zone employment credit Benefits: Allows a business to receive a tax credit of up to $3,000 for each year of EZ designation for every existing employee and new hire who lives and works in the EZ. Contact: Housing and Urban Development (HUD) at 1-800-9989999 or visit www.ezec.gov renewal community employment credit Benefits: Allows a business to receive a tax credit of up to $1,500 for each year of RC designation for every existing employee and new hire who lives and works in the RC. Contact: Housing and Urban Development (HUD) at 1-800-9989999 or visit www.ezec.gov tanf subsidized employment Benefits: Provides a direct subsidy when a public or private employer hires a Temporary Assistance for Needy Families (TANF) recipient. The subsidy can be equivalent to the recipient's check for nine months. This subsidy must be approved in advance and is intended to offset some training costs received by the new employee. Employers are expected to provide permanent unsubsidized employment at the end of the subsidized work period if the recipient's performance is satisfactory and the position is available. Contact: County Department of Family and Children Services office or visit www.dol.state.ga.us or visit any DOL Career Center contact us at: Georgia Department of Labor Employment Services Division Suite 400 148 Andrew Young International Blvd., N.E. Atlanta, Georgia 30303-1751 404-656-3157 www.dol.state.ga.us Equal Opportunity Employer/Program Auxiliary Aids & Services Are Available Upon Request To Individuals With Disabilities DOL-4445 (R-3/07) workforce and economic development incentives for businesses GEORGIA DEPARTMENT OF LABOR MICHAEL L. THURMOND, COMMISSIONER employer retraining tax credit Benefits: Provides a state tax credit of half the cost of training for a full-time employee, up to a maximum of $500 per person for retraining associated with new technology. The employer may not receive a credit if the employee is required to reimburse or pay for retraining. The Department of Technical and Adult Education must approve the training. The training must enhance the skills of employees who are either unable to function on the job due to skill deficiencies or whom the employer would displace because the skill deficiencies would inhibit their ability to use new technology. Contact: Georgia Department of Technical and Adult Education at 404-253-2288 or visit www.dtae.org work opportunity tax credit Benefits: Provides a federal tax credit to employers for new hires of individuals from certain target groups that consistently have had a particularly high unemployment rate. There is a one-year credit of up to $2,400 per new hire for qualified members of target groups including members of families receiving Temporary Assistance for Needy Families (TANF), veterans, ex-felons, high-risk youth, vocational rehabilitation referrals, food stamp recipients and Supplemental Security Income (SSI) recipients. There is also a one-year tax credit per new hire of up to $1,200 for qualified summer youth employment. Additionally, there is a two-year tax credit per new hire of up to $9,000 for qualified long-term family assistance recipients. Contact the WOTC Unit at the number listed below for details. Contact: Georgia Department of Labor at 404-656-3157 or visit www.dol.state.ga.us commuter choice program Benefits: For taxable year beginning in 2006, the monthly limitation for fringe benefit exclusion on any transit pass is $105. The monthly limitation for fringe benefit for qualified parking is $ 205. Contact: Visit www.fta.dot.gov georgia employment tax credit program Benefits: Provides a state tax credit on Georgia income taxes for eligible businesses that create new jobs in counties or "less-developed" census tract areas, principally for persons of low and moderate income. Contact: Georgia Department of Community Affairs at 404-679-1585 or visit www.dca.state.ga.us state job tax credit Benefits: Provides a state tax credit for up to five years after creation of new jobs, as long as the jobs are maintained. The tax credit is available to businesses engaged in the manufacturing, warehousing and distribution, processing, telecommunications, research and development of the tourism industry. The amount of the credit and the number of jobs that must be created depend on the county in which the jobs are located. Contact: Georgia Department of Community Affairs at 404-679-1585 or visit www.dca.state.ga.us basic skills education tax credit Benefits: Provides a state tax credit of up to one-third of the direct cost of education per full-time equivalent employee. The maximum credit is $150 per employee, and can be received only for basic skills programs approved by the Department of Technical and Adult Education. The training must enhance reading, writing and mathematical skills up through the 12th grade level, and is for employees who are unable to function effectively on the job due to lack of these skills. Contact: Georgia Department of Revenue at 404-417-2300 or visit www.gatax.org investment tax credit Benefits: Provides a tax credit for certain taxpayers that invest in new or expanded facilities within the state. The amount of credit varies according to the county where an expansion project is located. It is based on the same tiers as the State Job Tax Credit and requires certain minimum expenditures in order to claim this credit against the income tax liability. Contact: Georgia Department of Revenue at 404-417-2300 or visit www.gatax.org optional investment tax credit Benefits: Provides a state tax credit for certain taxpayers that invest in new or expanded facilities within the state on or after January 1, 1996. It is similar to the regular Investment Tax Credit. However, there are higher spending thresholds. Companies with projects of $5 million to $10 million, depending on whether the facility is located in a tier 1, tier 2 or tier 3 county respectively, may qualify. Tier 1 includes the least developed counties, with tier 2 and tier 3 including successively more developed counties. Contact: Georgia Department of Revenue at 404-417-2300 or visit www.gatax.org employer credit for child care Benefits: Provides a state tax credit of up to 50 percent of the cost of employer-sponsored or employer-provided childcare. Allowable costs include items such as real property and equipment, and annual expenses including salaries, supplies and utilities. An employer can carry forward credits for up to five years. Contact: Georgia Department of Revenue at 404-417-2300 or visit www.gatax.org