---
title: O.C.G.A. § 48-7-29.23. Tax credits for teachers in the teacher recruitment and retention program.
collection: code
id: 48-7-29.23
cite_as: O.C.G.A. § 48-7-29.23 (2025)
canonical_url: https://georgiacommons.org/code/48-7-29.23
md_url: https://georgiacommons.org/code/48-7-29.23.md
text_url: https://georgiacommons.org/code/48-7-29.23/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=212
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-7.md
previous: https://georgiacommons.org/code/48-7-29.22.md
next: https://georgiacommons.org/code/48-7-29.24.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / INCOME TAXES / IMPOSITION, RATE, COMPUTATION, EXEMPTIONS, AND CREDITS
---

# O.C.G.A. § 48-7-29.23. Tax credits for teachers in the teacher recruitment and retention program.

(a) A taxpayer who is designated by the Department of Education as a participating teacher in the teacher recruitment and retention program provided for in Code Section 20-2-251 shall be allowed a credit against the tax imposed by Code Section 48-7-20 in an amount equal to $3,000.00.

(b) In no event shall the total amount of the tax credit under this Code section for a taxable year exceed the taxpayer’s income tax liability. Any unused tax credit shall be allowed to be carried forward to apply to the taxpayer’s succeeding three years’ tax liability. No such tax credit shall be allowed the taxpayer against prior years’ tax liability.

(c) The commissioner shall be authorized to promulgate any rules and regulations necessary to implement and administer the provisions of this Code section.

## History

Code 1981, § 48-7-29.23, enacted by Ga. L. 2021, p. 94, § 2/HB 32.

## Editor's Notes

Ga. L. 2021, p. 94, § 3/HB 32, not codified by the General Assembly, provides that: “This Act shall become effective July 1, 2021, and shall be applicable to all taxable years beginning on or after January 1, 2022.”