Port activity tax credits are available to companies that already qualify for job tax or investment tax credits.
In general, qualified companies that increase port activity (imports and exports) by 10 percent over the previous year may be eligible for an additional $1,250 job tax credit, a five percent investment tax credit or a 10 percent optional investment tax credit. Credits may not exceed 50 percent of company’s tax liability.
See Georgia Code 48-7-40.15 for further details.