Tax Credit 207
O.C.G.A. § 48-7-29 provides for a $5,000 tax credit for rural physicians. The tax credit may be claimed for not
more than five years. There is no carryover or carry-back available. The credit cannot exceed the taxpayer’s
income tax liability. In order to qualify, the physician must meet the following conditions:
1.The physician must have started working in a rural county after July 1, 1995. If the physician worked in a rural
county prior to that date, a period of at least three years must have elapsed before the physician returns to work
in a rural county.
2.The physician must practice and reside in a rural county. For taxable years beginning on or after January 1, 2003,
a physician qualifies for the credit if they practice in a rural county and reside in a county contiguous to a
rural county. A rural county is defined as one with 65 or fewer persons per square mile according to the United
States Decennial Census of 1990 or any future such census. For taxable years beginning on or after January 1, 2012,
the United States Decennial Census of 2010 is used (see regulation 560-7-8-.20 for transition rules). A listing of
rural counties for purposes of the rural physicians credit may be obtained at the following web page:
http://dor.georgia.gov
3.The physician must be licensed to practice medicine in Georgia, primarily admit patients to a rural hospital,
and practice in the fields of family practice, obstetrics and gynecology, pediatrics, internal medicine, or general
surgery. A rural hospital is defined as an acute-care hospital located in a rural county that contains 80 or fewer
beds. For taxable years beginning on or after January 1, 2003, a rural hospital is defined as an acute-care hospital
located in a rural county that contains 100 or fewer beds.