The new bill introduced by State Rep. Dar’shun Kendrick in the Georgia House aims to boost rural employment by incentivizing businesses to hire qualified workers for high-tech positions, according to the Georgia State House.
The bill, introduced as HB7 on Monday, Jan. 13 during the 2025 regular session of the 158th General Assembly, was formally described as: ’Income tax; workforce-ready graduates employed in high-tech full-time jobs in rural counties; provide tax credit’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
In essence, this bill amends Georgia’s income tax law to provide a tax credit aimed at fostering employment in high-tech full-time jobs in rural counties. Employers in these regions can claim a $4,000 annual income tax credit for each workforce-ready graduate they employ in specific technical roles, such as data scientists and software developers, for at least 40 weeks in a 12-month period. The bill defines a workforce-ready graduate as an individual with a postsecondary credential in engineering, or computer or data science, certified by the Georgia Department of Labor. The credit cannot exceed $12,000 per individual and is non-transferable to prior tax years; unused credits may be carried forward for three years. This measure takes effect on July 1, 2025, and applies to taxable years starting from January 1, 2026.
Kendrick graduated from Oglethorpe University in 2004 with a BA and again in 2007 from University of Georgia with a JD.
Kendrick, a Democrat, was elected to the Georgia State House in 2023 to represent the state’s 95th House District, replacing previous state representative Randal Mangham.
In Georgia, the legislative process begins when a lawmaker, often at a constituent’s request, works with the Office of Legislative Counsel to draft a bill. After filing with the Clerk of the House or Secretary of the Senate, the bill receives its first reading and is sent to a committee, where most of the debate and fact-finding takes place. If approved, it advances to the floor for a third reading, debate, and a vote. To become law, the bill must pass both chambers, sometimes through a conference committee if versions differ, before being sent to the governor. The governor then has six days during session—or 40 days after adjournment (Sine Die)—to sign, veto, or allow the bill to become law without a signature. The Georgia General Assembly meets annually for a 40-day session beginning the second Monday in January.
Information in this article was obtained from the Georgia State House. The source data can be found here.
