--- title: O.C.G.A. § 48-7-29.26. Tax credits for rural health care professionals. collection: code id: 48-7-29.26 cite_as: O.C.G.A. § 48-7-29.26 (2025) canonical_url: https://georgiacommons.org/code/48-7-29.26 md_url: https://georgiacommons.org/code/48-7-29.26.md text_url: https://georgiacommons.org/code/48-7-29.26/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=237 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/48-7-29.25.md next: https://georgiacommons.org/code/48-7-29.27.md index: https://georgiacommons.org/code/index.md version: Reserved effective December 31, 2029. 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. § 48-7-29.26. Tax credits for rural health care professionals. (a) As used in this Code section, the term: (1) “Dentist” means a person licensed pursuant to Chapter 11 of Title 43 to practice dentistry in this state. (2) “Physician” means a person licensed pursuant to Chapter 34 of Title 43 as a physician who practices medicine in the field of family practice, obstetrics and gynecology, pediatrics, internal medicine, or general surgery. (3) “Rural county” means a county in this state that has a population of less than 50,000 according to the United States decennial census of 2020 or any future such census; provided, however, that for counties which contain a military base or installation, the military personnel and their dependents living in such county shall be excluded from the total population of such county for purposes of this definition. (4) “Rural health care professional” means a dentist or physician who practices in a rural county and resides in a rural county. (b)(1) A person qualifying as a rural health care professional shall be allowed a credit against the tax imposed by Code Section 48-7-20 in the amount of $5,000.00 for each 12 month period of employment as a rural health care professional; provided, however, that such amount shall be prorated on a monthly basis for the first year during which a person qualifies as a rural health care professional. The tax credit may be claimed each year for up to five years, provided that the rural health care professional continues to qualify as a rural health care professional. No person shall be allowed a tax credit under this Code section and Code Section 48-7-29 in the same taxable year. Each person shall be limited to a total of five years of tax credits across this Code section and Code Section 48-7-29 combined. In no event shall the amount of the tax credit exceed the taxpayer’s income tax liability, nor shall any unused tax credit be allowed to be carried forward or applied to any of the taxpayer’s succeeding years’ tax liability. No such tax credit shall be allowed the taxpayer against prior years’ tax liability. (2) No rural health care professional who on May 15, 2024, is currently practicing in a rural county shall be eligible to receive the credit provided for in paragraph (1) of this subsection. No credit shall be allowed for a rural health care professional who has previously practiced in a rural county, unless after May 15, 2024, that rural health care professional returns to practice in a rural county after having practiced in a county other than a rural county for at least three years. (3) The aggregate amount of tax credits allowed pursuant to this Code section shall not exceed $2 million for any calendar year. The commissioner shall allow the tax credits on a first come, first served basis. (c) The commissioner shall promulgate any rules and regulations necessary to implement and administer this Code section. (d) This Code section shall stand repealed and reserved on December 31, 2029. ## History Code 1981, § 48-7-29.26, enacted by Ga. L. 2024, p. 72, § 2/HB 82, effective May 15, 2024. ## Editor's Notes Ga. L. 2024, p. 72, § 3/HB 82, not codified by the General Assembly, makes this Code section applicable to taxable years beginning on or after January 1, 2024. ## Effective Date This Code section became effective May 15, 2024. See Editor’s notes for applicability.