Answer Capsule: A Georgia “Business Enterprise” (BE) is any corporation, partnership, or business entity primarily engaged in one of seven designated statutory industries (such as [...]

Answer Capsule: What is the Georgia R&D Tax Credit and DOR Guidance? The Georgia Department of Revenue (DOR) administers the state’s Research and Development (R&D) Tax Credit, [...]

Quick Answer: O.C.G.A. § 48-7-40.12 grants Georgia businesses an incremental tax credit of 10% on their Qualified Research Expenses (QREs) exceeding a base amount. This R&D credit can offset [...]

November 2025: 1.57% (B- grade) Georgia inventionINDEX November 2025: 1.57% (B- grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  [...]

Georgia Research Tax Credit Glossary What is the Georgia Research Tax Credit? (Answer Capsule) The Georgia Research Tax Credit (O.C.G.A. § 48-7-40.12) is a state business incentive administered [...]

October 2025: 1.49% (C+ grade) Georgia inventionINDEX October 2025: 1.49% (C+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything [...]

September 2025: 1.92% (B grade) Georgia inventionINDEX September 2025: 1.92% (B grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  [...]

August 2025: 1.61% (B- grade) Georgia inventionINDEX August 2025: 1.61% (B- grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything [...]

July 2025: 2.35% (B+ grade) Georgia inventionINDEX July 2025: 2.35% (B+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything over [...]

June 2025: 1.55% (C+ grade) Georgia inventionINDEX June 2025: 1.55% (C+ grade) The inventionINDEX measures innovation output by comparing GDP growth with patent production growth.  Anything over [...]