GA DOR Regulations

Georgia Rural Physician Credit Tax Regulations

The Georgia Department of Revenue establishes detailed administrative rules for the rural physician income tax credit under O.C.G.A. § 48-7-29, including definitions for rural county, rural physician, rural hospital, and credit eligibility criteria. Qualifying rural physicians may claim a credit not exceeding $5,000 annually for up to five consecutive years, with specific provisions addressing census-year transitions and grandfathering for physicians practicing in counties that change rural status.

Georgia Job Tax Credit Regulations

The Georgia Department of Revenue (GA DOR) published regulations governing various state income tax credits under Chapter 560-7. The document includes definitions and rules for the Rural Physician Credit under O.C.G.A. § 48-7-29, establishing qualifying criteria based on county population density (persons per square mile or population thresholds by decennial census) and physician specialty requirements. A qualifying rural physician may claim a credit not exceeding $5,000 annually for up to five consecutive years. Rural physicians currently practicing in counties affected by census updates may continue qualifying under grandfather provisions. Healthcare providers and rural hospitals seeking to claim or facilitate patient access to these tax credits should verify current county eligibility classifications and ensure physician qualifications align with the field-of-practice requirements.

Proposes Amendments to Income Tax Rules 560-7-4-.01 and 560-7-8-.34

The Georgia Department of Revenue proposes amendments to Rules 560-7-4-.01 (Net Taxable Income - Individual) and 560-7-8-.34 (Withholding on Nonresident Members of Partnerships, S Corporations, and LLCs). Rule 560-7-4-.01 changes the required form for forgoing a net operating loss carryback to a Form 500 individual return application schedule for tax years beginning on or after January 1, 2023. Rule 560-7-8-.34 is amended to conform with S.B. 56 (2023), revising composite tax computation options to account for changes in individual tax rates and the elimination of the personal exemption factor. A remote public hearing is scheduled for March 5, 2026 at 10:00am, and all written comments must be received by 10 a.m. that same day, referencing 'ITD-2026-001'.