2015 to 2018 Income Tax Credit Utilization Report Georgia Department of Revenue This report reflects the amount of income tax credits utilized in the State of Georgia in the years listed. Utilized is the dollar amount actually offset against tax liability, not the amount of tax credits generated or created in a year. A brief explanation regarding the Series 100 tax credits can be found at https://dor.georgia.gov/tax-credit-summaries. An explanation of the Series 200 tax credits can be found in our IT-511 Individual Instruction Booklet and Form IND-CR. For more information on income tax credits please review Title 48 of the Official Code of Georgia Annotated. The information or data I wanted is not included in this report? If you are seeking data that is not included in this report, please see additional reports published by the Department at the State Revenue Statistics and Reports page. Credit Type Tax Year End 101 - Basic Skills Education Credit (Pre-2016) 102 - Approved Employee Retraining Credit 102 - Approved Employee Retraining Credit 102 - Approved Employee Retraining Credit 102 - Approved Employee Retraining Credit 103 - Employer's Job Tax Credit and 118 - New Facilities Job Credit 103 - Employer's Job Tax Credit and 118 - New Facilities Job Credit 103 - Employer's Job Tax Credit and 118 - New Facilities Job Credit 103 - Employer's Job Tax Credit and 118 - New Facilities Job Credit 104 - Purchasing Child Care Property Credit 104 - Purchasing Child Care Property Credit 104 - Purchasing Child Care Property Credit 104 - Purchasing Child Care Property Credit 105 - Providing or Sponsoring Child Care Credit 105 - Providing or Sponsoring Child Care Credit 105 - Providing or Sponsoring Child Care Credit 105 - Providing or Sponsoring Child Care Credit 106 - Manufacturer's Investment Tax Credit 106 - Manufacturer's Investment Tax Credit 106 - Manufacturer's Investment Tax Credit 106 - Manufacturer's Investment Tax Credit 107 - Optional Investment Tax Credit 107 - Optional Investment Tax Credit 107 - Optional Investment Tax Credit 107 - Optional Investment Tax Credit 108 - Qualified Transportation Credit 108 - Qualified Transportation Credit 108 - Qualified Transportation Credit 108 - Qualified Transportation Credit 109 - Low Income Housing Credit 109 - Low Income Housing Credit 109 - Low Income Housing Credit 109 - Low Income Housing Credit 111 - Business Enterprise Vehicle Credit 111 - Business Enterprise Vehicle Credit 31-Dec-2015 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 Amount Utilized (for returns processed through September 30, 2020) 9,000.00 34,691,249.00 37,902,734.00 33,033,518.00 31,701,491.00 66,769,633.30 111,466,514.99 120,736,824.38 128,897,353.41 4,593,783.00 3,514,955.00 2,942,997.00 1,675,162.00 8,202,676.00 6,004,811.00 6,697,668.00 6,789,715.00 48,846,648.00 11,108,142.00 7,941,814.00 6,385,913.00 1,100,857.00 2,176,015.00 21,875.00 68,652.00 76,071.00 7,552.00 7,698.00 7,499.00 94,851,222.00 112,049,547.00 95,487,259.00 91,943,408.00 5,052.00 3,000.00 111 - Business Enterprise Vehicle Credit 112 - Research Tax Credit 112 - Research Tax Credit 112 - Research Tax Credit 112 - Research Tax Credit 113 - Headquarters Tax Credit 113 - Headquarters Tax Credit 113 - Headquarters Tax Credit 113 - Headquarters Tax Credit 114J - Port Activity Job Tax Credit 114J - Port Activity Job Tax Credit 114J - Port Activity Job Tax Credit 114J - Port Activity Job Tax Credit 114M - Port Activity Investment Tax Credit 114M - Port Activity Investment Tax Credit 114M - Port Activity Investment Tax Credit 114M - Port Activity Investment Tax Credit 115 - Bank Tax Credit 115 - Bank Tax Credit 115 - Bank Tax Credit 115 - Bank Tax Credit 116 - Low-Emission Vehicle Credit 116 - Low-Emission Vehicle Credit 116 - Low-Emission Vehicle Credit 116 - Low-Emission Vehicle Credit 117 - Zero-Emission Vehicle Credit 117 - Zero-Emission Vehicle Credit 117 - Zero-Emission Vehicle Credit 117 - Zero-Emission Vehicle Credit 119 - Electric Vehicle Charger Credit 121 - Historic Structures Rehab Credit (Pre-2017) 121 - Historic Structures Rehab Credit (Pre-2017) 121 - Historic Homes Rehabilitation Credit (2017) 121 - Historic Homes Rehabilitation Credit (2017) 122 - Film Tax Credit 122 - Film Tax Credit 122 - Film Tax Credit 122 - Film Tax Credit 124 - Conservation Tax Credit (2016) 124 - Conservation Tax Credit (2016) 124 - Conservation Tax Credit (2016) 124 - Conservation Tax Credit (Pre-2016) 124 - Conservation Tax Credit (Pre-2016) 124 - Conservation Tax Credit (Pre-2016) 124 - Conservation Tax Credit (Pre-2016) 125 - Qualified Education Expense Credit 125 - Qualified Education Expense Credit 125 - Qualified Education Expense Credit 31-Dec-2017 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 15,000.00 38,724,943.63 82,785,498.13 108,015,251.64 150,850,384.61 1,337,271.00 1,518,541.92 25,899.08 1,530,205.00 2,242,401.00 1,454,269.00 1,771,655.00 2,243,655.00 233,713.00 531,698.00 94,636.00 10,749.00 32,922,974.00 55,763,197.00 33,734,414.00 19,786,336.00 161,732.00 15,952.00 2,633.00 1,609.00 25,332,384.00 3,410,562.00 785,061.00 347,453.00 75,866.00 5,048,511.00 4,658,241.00 3,228,277.00 2,611,823.00 305,474,565.78 347,577,202.45 412,284,518.86 593,142,918.94 1,343,677.00 1,551,671.00 1,014,645.00 8,337,312.00 5,909,061.00 4,350,523.00 3,261,998.00 40,669,899.00 44,866,399.00 44,319,289.00 125 - Qualified Education Expense Credit 126 - Seed-Capital Fund Credit 126 - Seed-Capital Fund Credit 126 - Seed-Capital Fund Credit 126 - Seed-Capital Fund Credit 127 - Clean Energy Property Credit 127 - Clean Energy Property Credit 127 - Clean Energy Property Credit 127 - Clean Energy Property Credit 129 - Qualified Health Insurance Expense Credit 129 - Qualified Health Insurance Expense Credit 129 - Qualified Health Insurance Expense Credit 129 - Qualified Health Insurance Expense Credit 130 - Quality Jobs Credit 130 - Quality Jobs Credit 130 - Quality Jobs Credit 130 - Quality Jobs Credit 132 - Qualified Investor Credit 132 - Qualified Investor Credit 132 - Qualified Investor Credit 132 - Qualified Investor Credit 133 - Qual. Interactive Ent. Production (2016) 133 - Qual. Interactive Ent. Production (2016) 133 - Qual. Interactive Ent. Production (2016) 133 - Qual. Interactive Ent. Production (Pre-2016) 133 - Qual. Interactive Ent. Production (Pre-2016) 133 - Qual. Interactive Ent. Production (Pre-2016) 133 - Qual. Interactive Ent. Production (Pre-2016) 134 - Alternative Fuel Tax Credit 135 - Historic Structures Rehab Credit (Capped) 135 - Historic Structures Rehab Credit (Capped) 135 - Historic Structures Rehab Credit (Noncapped) 135 - Historic Structures Rehab Credit (Noncapped) 136 - Qualified Rural Hospital Organization Credit 136 - Qualified Rural Hospital Organization Credit 137 - Qualified Parolee Jobs Tax Credit 138 - Postproduction Company Film Tax Credit 139 - Small Postproduction Company Film Tax Credit 140 - Qualified Education Donation Tax Credit 142 - Rural Zone Tax Credit 201 - Disabled Person Home Purchase Credit 201 - Disabled Person Home Purchase Credit 201 - Disabled Person Home Purchase Credit 201 - Disabled Person Home Purchase Credit 202 - Child and Dependent Care Expense Credit 202 - Child and Dependent Care Expense Credit 202 - Child and Dependent Care Expense Credit 202 - Child and Dependent Care Expense Credit 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2017 31-Dec-2018 31-Dec-2017 31-Dec-2018 31-Dec-2018 31-Dec-2018 31-Dec-2018 31-Dec-2018 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 31-Dec-2015 31-Dec-2016 31-Dec-2017 31-Dec-2018 41,669,767.00 699,434.00 460,800.00 402,423.00 351,531.00 1,397,756.37 1,428,833.66 483,036.70 442,333.27 227,943.00 296,185.00 371,497.00 339,297.00 16,348,415.98 63,959,779.28 70,408,158.15 56,218,366.63 597,227.00 586,784.00 549,466.00 456,388.00 5,036,312.00 5,677,073.00 7,772,609.23 6,307,128.00 1,592,392.04 918,311.96 217,881.00 250,000.00 6,464,872.00 7,477,692.00 2,708,328.00 3,379,284.00 5,146,228.00 45,290,827.00 7,500.00 1,123,055.00 271,907.00 1,633,839.00 120,229.00 407,258.00 242,769.00 248,296.00 318,493.00 36,914,355.00 38,175,514.00 39,441,249.00 41,344,481.00 203 - Georgia National Guard Credit 31-Dec-2015 731,196.00 203 - Georgia National Guard Credit 31-Dec-2016 689,183.00 203 - Georgia National Guard Credit 31-Dec-2017 751,363.00 203 - Georgia National Guard Credit 31-Dec-2018 689,451.00 204 - Qualified Caregiving Expense Credit 31-Dec-2015 445,441.00 204 - Qualified Caregiving Expense Credit 31-Dec-2016 381,883.00 204 - Qualified Caregiving Expense Credit 31-Dec-2017 429,404.00 204 - Qualified Caregiving Expense Credit 31-Dec-2018 478,256.00 205 - Driver Education Credit 31-Dec-2015 1,052,172.00 205 - Driver Education Credit 31-Dec-2016 961,241.00 205 - Driver Education Credit 31-Dec-2017 890,054.00 205 - Driver Education Credit 31-Dec-2018 977,738.00 206 - Disaster Assistance Credit 31-Dec-2015 57,754.00 206 - Disaster Assistance Credit 31-Dec-2016 123,372.00 206 - Disaster Assistance Credit 31-Dec-2017 352,590.00 206 - Disaster Assistance Credit 31-Dec-2018 370,562.00 207 - Rural Physicians Credit 31-Dec-2015 895,086.00 207 - Rural Physicians Credit 31-Dec-2016 840,114.00 207 - Rural Physicians Credit 31-Dec-2017 874,073.00 207 - Rural Physicians Credit 31-Dec-2018 904,793.00 208 - Adoption of a Foster Child Credit 31-Dec-2015 4,025,911.00 208 - Adoption of a Foster Child Credit 31-Dec-2016 4,546,820.00 208 - Adoption of a Foster Child Credit 31-Dec-2017 5,243,722.00 208 - Adoption of a Foster Child Credit 31-Dec-2018 6,268,863.00 209 - Eligible Single-Family Residence Credit 31-Dec-2015 61,927.00 209 - Eligible Single-Family Residence Credit 31-Dec-2016 42,563.00 209 - Eligible Single-Family Residence Credit 31-Dec-2017 13,280.00 209 - Eligible Single-Family Residence Credit 31-Dec-2018 9,953.00 210 - Other State Tax Credit 31-Dec-2015 289,274,812.00 210 - Other State Tax Credit 31-Dec-2016 280,349,189.00 210 - Other State Tax Credit 31-Dec-2017 298,843,632.00 210 - Other State Tax Credit 31-Dec-2018 340,186,756.00 211 - Low Income Tax Credit 31-Dec-2015 6,821,117.00 211 - Low Income Tax Credit 31-Dec-2016 7,217,142.00 211 - Low Income Tax Credit 31-Dec-2017 7,283,840.00 211 - Low Income Tax Credit 31-Dec-2018 4,830,625.00 Note 1: The tax year referenced is for all tax years/periods ending during the referenced tax year. Note 2: 2018 returns are still being processed therefore the 2018 numbers may not be complete. Note 3: If a year is not listed, the utilized is zero in that year. Also, if a credit is not listed there is no utilized.