Ga. Rule Carries Out Tax Credit For PPE Manufacture

Georgia provided guidance on the implementation of a $1,250 jobs tax credit for manufacturers of personal protective equipment during the novel coronavirus pandemic with a rule released by the state Department of Revenue. 

The adopted rule, which was released Wednesday, says that employees who spend more than 50% of their time manufacturing personal protective equipment will be eligible for the credit. The number of jobs that qualify for the credit would be computed monthly, and the credit is to be given annually. The credit can be carried forward for up to 10 years, the rule said.

The credit goes into effect Jan. 1 and cannot be claimed for any jobs created on or after Jan. 1, 2025.

Personal protective equipment comprises masks, face shields, hand sanitizer, respirators, goggles and any other equipment used to protect the wearer from COVID-19. 

--Editing by Vincent Sherry. 

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