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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 carryback available. The credit cannot exceed the taxpayers income tax liability. In order to qualify, the physician must meet the following qualifications:
For more information, see Regulation 560-7-8-.20, which is located on the Georgia Website.