---
title: HB 1371. Georgia Secure Tomorrow Act of 2026; enact
collection: bills
id: 2025-2026/hb1371
cite_as: HB 1371, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb1371
md_url: https://georgiacommons.org/bills/2025-2026/hb1371.md
text_url: https://georgiacommons.org/bills/2025-2026/hb1371/text
source_url: https://www.legis.ga.gov/legislation/73360
date: 2026-02-20
status: introduced
corpus_version: bills-2026-09-13
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb1371.md?full=1
bill_number: HB 1371
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2026-02-18
last_action: House Second Readers
sponsors:
- Jordan Ridley
- Kasey Carpenter
- Mitchell Horner
- Trey Kelley
- Mitchell Scoggins
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB1371/2025
upstream_id: 2119516
summaries_model: claude-sonnet-5
topic_tags:
- tax credits
- defense industry
- economic development
- aerospace and space industry
- emergency management
---
# HB 1371. Georgia Secure Tomorrow Act of 2026; enact
## Text
House Bill 1371
By: Representatives Ridley of the 22nd, Carpenter of the 4th, Horner of the 3rd, Kelley of the
16th, and Scoggins of the 14th
A BILL TO BE ENTITLED
AN ACT
To amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
income taxes, so as to create income tax credits for businesses enterprises that meet certain
job and investment requirements; to provide for an application and review process for
certification of qualified projects; to provide for wage, capital enhancement, and location
based incentives for income tax credits; to provide for reporting requirements; to provide for
limitations in the amount of credits issued; to provide for refundability of credits; to provide
for carry-forward limits; to provide for recapture provisions; to provide for forms, rules, and
regulations; to create the Secure Tomorrow Task Force; to provide for members and officers;
to provide for meetings and compensation; to provide for purpose and duties; to provide for
definitions; to provide for related matters; to provide a short title; to provide for an effective
date and applicability; to repeal conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
This Act shall be known and may be cited as the "Georgia Secure Tomorrow Act of 2026."
SECTION 2.
Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes,
is amended by adding a new Code section to read as follows:
"48-7-40.38.
(a) As used in this Code section, the term:
(1) 'Business enterprise' means any business or the headquarters of any such business
which is engaged in Secure Tomorrow activities.
(2) 'Drone, unmanned aerial system, and counter-drone activities' means activities
materially supporting the manufacture, assembly, integration, repair, and sustainment of
unmanned aerial system hardware and counter-unmanned aerial system hardware,
including air vehicles and airframes, propulsion hardware, payload hardware, ground
control station hardware, communications hardware, and counter-unmanned aerial system
detection, tracking, identification, and defeat devices.
(3) 'Eligible postsecondary institution' shall have the same meaning as set forth in Code
Section 20-3-519.
(4) 'Emergency response, disaster relief, and homeland security activities' means
activities materially supporting preparedness, response, recovery, and mitigation missions
performed by federal, state, and local emergency management and public safety agencies.
(5) 'FEMA and GEMA qualified equipment or services' means equipment or services
that are:
(A) Eligible for reimbursement or procurement under Federal Emergency Management
Agency disaster programs; or
(B) Procured, approved, or deployed by the Georgia Emergency Management and
Homeland Security Agency or a local emergency management agency for disaster
response, recovery, or preparedness missions, as evidenced by contracts, purchase
orders, or written qualification criteria adopted by such agencies.
(6) 'Force majeure' shall have the same meaning as set forth in Code Section 48-7-40.24.
(7) 'Full-time employee' means an individual holding a full-time employee job.
(8) 'Full-time employee job' and 'full-time job' mean employment of an individual which:
(A)(i) With respect to a qualified project, is located in this state at the facility
resulting from such qualified project; and
(ii) With respect to a project certified pursuant to paragraph (2) of subsection (b) of
this Code section on or after July 1, 2026, is located in this state and results from such
project;
(B) Primarily involves the performance of duties that directly support Secure
Tomorrow activities;
(C) Involves a regular work week of 35 hours or more;
(D) Has no predetermined end date; and
(E) Pays at least 135 percent of the county average wage, as determined by the
commissioner.
For purposes of this paragraph, leased employees will be considered employees of the
business enterprise using such employees' services, and such persons may be counted in
determining the credits of the business enterprise under this Code section if their
employment otherwise meets the definition of full-time job contained herein. In addition,
an individual's employment shall not be deemed to have a predetermined end date solely
by virtue of a mandatory retirement age set forth in the policy of a business enterprise of
general application. The employment of any individual in a bona fide executive,
administrative, or professional capacity, within the meaning of Section 13 of the federal
Fair Labor Standards Act of 1938, as amended, 29 U.S.C. Section 213(a)(1), as such act
existed on January 1, 2002, shall not be deemed to have a predetermined end date solely
by virtue of the fact that such employment is pursuant to a fixed-term contract, provided
that such contract is for a term of not less than one year.
(9) 'Investment requirement' means the construction of a new facility engaged in Secure
Tomorrow activities involving a minimum capital investment of $3 million or the
expansion of an existing facility engaged in Secure Tomorrow activities involving a
minimum investment of $1.5 million.
(10) 'Job maintenance requirement' means the requirement that the number of full-time
employees employed by the business enterprise during the first 36 months of the
recapture period shall equal or exceed 90 percent of the job requirement.
(11) 'Job requirement' means the requirement that the aggregate number of full-time
employee jobs created and full-time employees retained shall equal or exceed 20.
(12) 'National security space activities' means activities that materially support the
manufacture, assembly, integration, testing, repair, or sustainment of space systems used
for national security or civil emergency communications, including satellites and
components, launch systems and support equipment, ground station hardware, mission
operations equipment, and space domain awareness sensors and associated processing
and communications hardware.
(13) 'Qualified investment property' means all real and personal property purchased or
acquired by a business enterprise for use in a qualified project, including, but not limited
to, amounts expended on land acquisition, improvements, buildings, building
improvements, and machinery and equipment to be used in the facility.
(14) 'Qualified project' means the construction or expansion of a facility engaged in
Secure Tomorrow activities. As used in this paragraph, the term 'facility' means a single
facility, including contiguous parcels of land, improvements to such land, buildings,
building improvements, and any machinery or equipment that is used to support Secure
Tomorrow activities.
(15) 'Recapture period' means the period of ten consecutive taxable years that commences
after the taxable year in which the business enterprise has met both the investment
requirement and the job requirement.
(16) 'Secure Tomorrow activities' means the research, development, testing, production,
integration, maintenance, and transportation of products or services that materially
support:
(A) The United States Department of Defense, its prime contractors, and the national
defense industrial base, including supporting industries;
(B) National security air systems and national security space activities, including, but
not limited to, satellites, ground stations, launch services, space domain awareness
manufacturing systems, and drones;
(C) Emergency response, disaster relief, and homeland security activities of federal,
state, and local agencies, including, but not limited to, the Federal Emergency
Management Agency, the Department of Homeland Security, the Georgia Emergency
Management Agency, wildland firefighting, hurricane and flood response, and critical
infrastructure protection; and
(D) Dual-use technologies incorporated into activities and efforts listed in this
paragraph, including, but not limited to, unmanned aerial systems configured for
defense or disaster response, counter-drone systems, satellite communication terminals,
portable power generation, water purification systems, advanced medical
countermeasures, cyber-response tools, armored first responder vehicles, and structural
fire and rescue equipment.
(17) 'Space domain awareness manufacturing' means the manufacture or integration of
sensors and associated processing and communications hardware that supports the
detection, tracking, identification, characterization, and cataloguing of space objects or
space events.
(18) 'Task force' means the Secure Tomorrow Task Force.
(19) 'Veteran' means a person who served in the armed forces in naval, air, or space
service, and who was discharged or released therefrom under conditions other than
dishonorable, or a person who has separated from active duty, the National Guard, or a
reserve component of the armed forces.
(b) A business enterprise that is planning a qualified project shall be allowed to take the
job tax credit provided by this Code section under the following circumstances:
(1) An application is filed with the commissioner that:
(A) Describes the qualified project to be undertaken by the business enterprise,
including when such project will commence;
(B) Certifies that such project will meet the investment requirement and the job
requirement prescribed by this Code section and states when the business enterprise
expects to meet such requirements;
(C) Certifies that, during the recapture period applicable to such project, the business
enterprise will meet the job maintenance requirement prescribed by this Code section;
and
(2) The commissioner refers the application to the Georgia Secure Tomorrow Task
Force. The task force shall review the application, determine whether the new facility
will have a significant beneficial economic effect on the region for which it is planned,
and certify it accordingly. The task force shall make its determination within 30 days
after receipt from the commissioner of the business enterprise's application and any
necessary supporting documentation.
(c) Subject to the conditions and limitations set forth in this Code section, a business
enterprise whose application is approved shall be allowed credits against the tax imposed
under this article for up to 15 consecutive taxable years in the following amounts for each
taxable year:
(1) Seven percent of the cost of annual compensation paid to each full-time employee;
(2) An additional 2 percent of the cost of annual compensation paid to each full-time
employee who is a veteran;
(3) An additional 1.5 percent of the cost of annual compensation paid to each full-time
employee whose work supports drone, unmanned aerial system, and counter-drone
activities.
(4) An additional 1.5 percent of the cost of annual compensation paid to each full-time
employee who works in space domain awareness manufacturing; and
(5) An additional 1.5 percent of the cost of annual compensation paid to each full-time
employee involved in the manufacture or provision of FEMA and GEMA qualified
equipment or services;
(d) In addition to the credits a business enterprise whose application is approved shall be
allowed under subsection (c) of this Code section, such business enterprise shall be allowed
an enhanced capital investment credit against the tax imposed under this article in the
following amount for each taxable year:
(1) Ten percent of such business enterprise's total capital investment in the qualified
project; or
(2) Fourteen percent of such business enterprise's total capital investment in the qualified
project if such capital investment exceeds $25 million, or the aggregate number of
full-time employee jobs created and full-time employees retained exceeds 150.
(e) In addition to the credits a business enterprise whose application is approved shall be
allowed under subsections (c) and (d) of this Code section, such business enterprise shall
be allowed either a credit against the tax imposed under this article in an amount equal to:
(1) Three percent of such business enterprise's total capital investment in the qualified
project where such qualified project is located within 60 miles of Robins Air Force Base,
Fort Eisenhower, Dobbins Air Reserve Base, Moody Air Force Base, Kings Bay Base,
Hunter Army Airfield, the Port of Savannah, the Port of Brunswick, Hartsfield-Jackson
Atlanta International Airport, or any major Georgia Emergency Management Agency and
Homeland Security Agency Regional Response Centers, as designated by the
commissioner of economic development; or
(2) Five thousand dollars for each new full-time employee job created at a qualified
project located within 60 miles of an eligible postsecondary institution with a program
of study in engineering for up to ten consecutive taxable years, subject to continued
employment and compliance with all other provisions of this Code section.
(f) Where the amount of credits received exceeds a business enterprise's liability for such
taxes in a taxable year, the excess may be taken as a credit against such business
enterprise's quarterly or monthly payment under Code Section 48-7-103. Such tax credits
allowed in excess of a business enterprise's income tax liability shall be refundable to such
business enterprise.
(g) The credits granted under subsections (c), (d), and (e) of this Code section shall be
subject to the following conditions and limitations:
(1) In order to qualify as a basis for the credits, the investment in a qualified project shall
occur no sooner than the date of application by the business enterprise for the qualified
project pursuant to paragraph (1) of subsection (b) of this Code section. The credit may
be taken beginning with the taxable year in which the task force has certified the business
enterprise has met both the investment requirement and the job requirement, and for such
first year the credit may include capital investments in the qualified project made in prior
years but after the date of application by the business enterprise for the qualified project
pursuant to paragraph (1) of subsection (b) of this Code section. For each year in which
a business enterprise claims the credit, the business enterprise shall attach a schedule to
the business enterprise's Georgia income tax return which will set forth the following
information, at a minimum:
(A) A description of the qualified project;
(B) The amount of qualified investment property acquired during the taxable year;
(C) The amount of tax credit claimed under this Code section for the taxable year;
(D) The amount of qualified investment property acquired in prior taxable years;
(E) Any tax credit previously taken by the business enterprise against Georgia income
tax liabilities or the quarterly or monthly payments of the business enterprise under
Code Section 48-7-103;
(F) The amount of tax credit carried over from prior years;
(G) The amount of tax credit utilized by the business enterprise in the current taxable
year;
(H) The amount of tax credit to be carried over to subsequent tax years; and
(I) The number of full-time employee jobs created and full-time employees retained
during the taxable year;
(2) Any credit claimed under this Code section but not fully used in the manner
prescribed in subsection (d) of this Code section may be carried forward for 15 years
from the close of the later of:
(A) The taxable year in which the qualified investment property was acquired; or
(B) The taxable year in which both the job requirement and investment requirement are
satisfied.
The sale, merger, acquisition, or bankruptcy of any business enterprise shall not create
new eligibility in any succeeding business entity, but any unused investment tax credit
may be transferred and continued by any transferee of the business enterprise;
(3) In the initial year in which the business enterprise claims the credit granted in
subsection (d) of this Code section, the business enterprise shall include in the description
of the project required by subparagraph (A) of paragraph (1) of this subsection
information which demonstrates that the business enterprise has met both the investment
requirement and the job requirement during such year; and
(4) The utilization of the credit granted in subsection (d) of this Code section shall have
no effect on the business enterprise's ability to claim depreciation for tax purposes on the
assets acquired by the business enterprise, nor shall the credit have any effect on the
business enterprise's basis in such assets for the purpose of depreciation.
(h)(1) In no event shall credits exceeding $15 million in the aggregate be claimed under
this Code section with respect to any one project.
(2) In no event shall the aggregate amount of credits awarded under this Code section in
any taxable year exceed $75 million.
(i) A business enterprise that is entitled to and takes credits provided by this Code section
with respect to a qualified project may also take the credits authorized by Code Section
48-7-40, 48-7-40.1, 48-7-40.2, 48-7-40.3, 48-7-40.4, 48-7-40.6, 48-7-40.7, 48-7-40.8,
48-7-40.9, 48-7-40.10, 48-7-40.15, 48-7-40.17, 48-7-40.18, 48-7-40.24, or 48-7-40.25 with
respect to jobs or investments arising from, related to, or connected in any way with the
same project. Such business enterprise may take any credit authorized by Code Section
48-7-40.5 for the cost of retraining an employee located at the site of such project or
facility resulting therefrom, but only with respect to costs incurred more than five years
after the date the facility first becomes operational.
(j)(1) With respect to each qualified project, the business enterprise shall file a report
every two taxable years, using such form and providing such information as the
commissioner may reasonably require, stating whether it met the job maintenance
requirement, minimum capital investment requirement, and continued to pay full-time
employees 135 percent of the county average wage. If the business enterprise fails to
meet such requirements, such business enterprise shall forfeit its right to all credits
provided by this Code section for such project.
(2) A business enterprise that forfeits its right as provided in paragraph (1) of this
subsection is liable for all past taxes imposed by this article and all past payments under
Code Section 48-7-103 that were forgone by the state as a result of the credits provided
by this Code section, plus interest at the rate established by Code Section 48-2-40
computed from the date such taxes or payments would have been due if the credits had
not been taken. No later than 90 days after notification by the commissioner that the
business enterprise has failed to meet requirements set forth in paragraph (1) of this
subsection, the business enterprise shall file amended income tax and withholding tax
returns for all affected periods that recalculate those liabilities without regard to the
forfeited credits and shall pay any additional amounts shown on such returns, with
interest as provided herein.
(k) A business enterprise who fails to meet the requirements set forth in paragraph (1) of
subsection (j) of this Code section because of force majeure may petition the commissioner
for relief from such requirement. Such a petition shall be made with and at the same time
as the report required by subsection (j) of this Code section. If the commissioner
determines that force majeure materially affected the business enterprise's ability to meet
the requirements set forth in paragraph (1) of subsection (j) of this Code section, the
commissioner may, in his or her discretion, extend the applicable credits for an additional
year, at which time the business enterprise shall be required to file a new report.
(l) If the facility resulting from a qualified project is abandoned at any time during the
recapture period, the business enterprise will forfeit the right to all credits provided by this
Code section for such project. A business enterprise that forfeits such right is liable for all
past taxes imposed by this article and all past payments under Code Section 48-7-103 that
were forgone by the state as a result of the credits provided by this Code section, plus
interest at the rate established by Code Section 48-2-40 computed from the date such taxes
or payments would have been due if the credits had not been taken. For purposes of this
subsection, a facility will be considered abandoned if there is, for any reason other than
force majeure, a complete cessation of manufacturing operations for a period of 12
consecutive months or more during the recapture period. Not more than 60 days after the
close of the recapture period, the business enterprise shall file a report, using such form and
providing such information as the commissioner may require, concerning whether such an
abandonment occurred. No later than 90 days after notification by the commissioner that
an abandonment occurred, the business enterprise shall file amended income tax and
withholding tax returns for all affected periods that recalculate those liabilities without
regard to the forfeited credits and shall pay any additional amounts shown on such returns,
with interest as provided herein.
(m) Unless more time is allowed therefor by Code Section 48-7-82 or 48-2-49, the
commissioner may make any assessment attributable to the forfeiture of credits claimed
under this Code section for the periods covered by any amended returns filed by a business
enterprise pursuant to subsections (j) and (l) of this Code section within one year from the
date such returns are filed. If the business enterprise fails to file the reports or any
amended return required by subsections (j) and (l) of this Code section, the commissioner
may assess additional tax or other amounts attributable to the forfeiture of credits claimed
under this Code section at any time.
(n) The commissioner shall promulgate any forms, rules, and regulations necessary to
implement and administer this Code section.
(o)(1) There is created the Georgia Secure Tomorrow Task Force for the purpose of
reviewing applications for qualified projects and making certification determinations as
authorized under paragraph (2) of subsection (b) of this Code section. The task force
shall be composed of fifteen members as follows:
(A) The Speaker of the House of Representatives shall appoint one member of the
House of Representatives;
(B) The President of the Senate shall appoint one member of the Senate;
(C) The commissioner of economic development or his or her designee;
(D) The commissioner of the Technical College System of Georgia or his or her
designee;
(E) The director of the Georgia Emergency Management and Homeland Security
Agency or his or her designee;
(F) The chairperson of the Georgia Ports Authority or his or her designee;
(G) Two members of the Georgia National Guard to be appointed by the adjutant
general of the Georgia National Guard; and
(H) The Governor shall appoint seven nonlegislative members of the task force from
a list of nominees prepared by the commissioner of economic development provided
in paragraph (3) of this subsection as follows:
(i) Three members involved in defense operations;
(ii) Two members involved in emergency response manufacturing; and
(iii) Two members involved in air and space operations.
(2) The Governor shall also designate a legislative member of the task force as
chairperson of the task force.
(3) The Governor's appointees to the task force shall be selected from a list of nominees
submitted for his or her consideration by the commissioner of economic development.
In preparation for creating such list, the commissioner of economic development shall
openly solicit applications to serve on the task force and shall only consider the inclusion
of applicants who are corporate executives with demonstrated experience in defense,
aerospace, space, emergency response manufacturing, or defense supply chains with
significant operations or binding commitments to establish or expand operations in this
state. The commissioner is authorized to request any information of an applicant that will
reasonably facilitate his or her determination to include such applicant on the list of
nominees. Applicants shall be required to disclose any actual or potential conflicts of
interest that could foreseeably arise from their service on the task force.
(p) Legislative members of the task force shall serve for terms of three years.
(q) The Governor's first seven appointees to the task force shall be appointed as follows:
three such members shall be appointed for terms of one year, two such members shall be
appointed for terms of two years, and two such members shall be appointed for terms of
three years. Thereafter, the successors shall be appointed by the Governor upon the
expiration of the respective terms of office for terms of three years.
(r) Vacancies in office shall be filled by appointment by the respective appointing
authority in the same manner as the appointment to the position on the task force. An
appointment to fill a vacancy other than by expiration of a term of office shall be for the
balance of the unexpired term. If a vacancy remains unfilled for six months, the task force
shall be authorized to fill the vacancy in accordance with the process described in this Code
section. Each appointed member of the task force shall be eligible to succeed himself or
herself; provided, however, that no member shall serve more than two consecutive terms
on the task force.
(s) The task force may conduct meetings at such places and times as it deems necessary
or convenient to enable it to fully and effectively exercise its powers, perform its duties,
and accomplish the objectives and purposes of this article. The task force shall hold
meetings at the call of the chairperson.
(t) A quorum for transacting business shall be determined by the members of the task
force.
(u) Members of the task force shall serve without compensation but shall be allowed actual
and necessary expenses in the performance of their duties. Any legislative members of the
task force shall receive the allowances provided for in Code Section 28-1-8. Any
nonlegislative members of the task force shall receive a daily expense allowance in the
amount specified in subsection (b) of Code Section 45-7-21, as well as the mileage or
transportation allowance authorized for state employees. The funds necessary for the
reimbursement of expenses and allowances of any member of the task force shall come
from funds appropriated to or otherwise available to the task force."
SECTION 3.
This Act shall become effective on January 1, 2027, and shall be applicable to all taxable
years beginning on or after January 1, 2027.
SECTION 4.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
House Bill 1371 would create a new Georgia income tax credit for defense, aerospace, and emergency-response businesses that create at least 20 jobs and invest millions in a new or expanded facility, with a state task force reviewing and certifying which projects qualify.
### Plain-language summary
Georgia currently offers various job tax credits, but none specifically target companies working on defense, space, drone, or disaster-response technology. This bill creates a new tax credit under Georgia's income tax code (O.C.G.A. § 48-7-40.38) for 'business enterprises' engaged in what it calls 'Secure Tomorrow activities,' a broad category covering work supporting the U.S. Department of Defense, national security space and air systems, FEMA and Georgia Emergency Management Agency disaster response, and related dual-use technologies like drones and counter-drone systems.
To qualify, a company must invest at least $3 million in a new facility (or $1.5 million to expand one) and create or retain at least 20 full-time jobs paying at least 135 percent of the county average wage. Companies apply to the state and a new Secure Tomorrow Task Force certifies eligible projects. Approved companies get a base wage credit plus bonuses for veterans, drone work, space work, and disaster-response work, plus a capital investment credit and location bonuses near military bases, ports, airports, or engineering schools. Credits are capped at $15 million per project and $75 million statewide per year, and take effect January 1, 2027.
### What it does
- Creates a new Georgia income tax credit for businesses engaged in defense, space, drone, and disaster-response work that meet job and investment thresholds.
- Requires companies to create or retain at least 20 full-time jobs paying at least 135 percent of the county average wage to qualify.
- Sets minimum investment requirements of $3 million for a new facility or $1.5 million to expand an existing one.
- Creates the Secure Tomorrow Task Force, a 15-member state panel, to review applications and certify which projects qualify for the credits.
- Allows unused credit amounts to be refunded against withholding payments and carried forward for up to 15 years, and requires repayment with interest if a company later fails to meet job or investment requirements.
- Caps total credits at $15 million per project and $75 million statewide in any single year.
### Who it affects
Businesses in defense manufacturing, aerospace and space systems, drone and counter-drone technology, and emergency response equipment or services; veterans employed by those businesses; the Georgia Department of Economic Development and Department of Revenue; and communities near military bases, ports, airports, or engineering colleges that could see qualifying facilities locate nearby.
### Why it matters
Companies that meet the job, wage, and investment thresholds could significantly reduce their Georgia income tax bills, potentially by millions of dollars per project, which could influence where they choose to build or expand facilities. Georgia taxpayers would forgo up to $75 million a year in tax revenue in exchange for the promised jobs and investment.
### Key provisions
- Section 2 adds O.C.G.A. § 48-7-40.38, defining 'Secure Tomorrow activities' to include defense industrial base work, national security space and air systems, disaster response for FEMA and the Georgia Emergency Management and Homeland Security Agency, and related dual-use technologies.
- Subsection (b) requires companies to apply to the state commissioner and have their project certified by the new Secure Tomorrow Task Force within 30 days of application.
- Subsection (c) grants a base credit of 7 percent of employee compensation, plus added credits of 1.5 to 2 percent for veterans, drone workers, space-sector workers, and FEMA/GEMA equipment or service workers, for up to 15 years.
- Subsection (d) adds a capital investment credit of 10 percent, rising to 14 percent for investments over $25 million or projects creating more than 150 jobs.
- Subsection (e) adds location-based bonuses, including 3 percent of capital investment for projects within 60 miles of listed military bases, ports, or the Atlanta airport, or $5,000 per new job near an engineering-focused college.
- Subsection (f) makes excess credits refundable against a business's quarterly or monthly withholding payments.
- Subsection (h) caps credits at $15 million per project and $75 million in aggregate per taxable year statewide.
- Subsections (j) through (m) require biennial compliance reports and impose recapture of past tax savings, with interest, if a business fails to maintain jobs, wages, or investment, or abandons the facility.
## Status
- Status: Introduced (2026-02-18)
- Last action: House Second Readers (2026-02-20)
- Sponsors: Jordan Ridley, Kasey Carpenter, Mitchell Horner, Trey Kelley, Mitchell Scoggins
- Official page: https://www.legis.ga.gov/legislation/73360
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb1371.md?full=1