The Georgia Less Developed Census Tract Job Tax Credit (Credit Type Code 103) is a special job tax credit for a business that meets the Georgia Business Enterprise NAICS requirements and adds at least 5 net new jobs in a designated location. The company must offer group health insurance to all employees and meet other job tax credit requirements. The tax credit can be earned each year, up to five (5) years. For this credit, the Department of Community Affairs (DCA) designates the eligible census tracts for the program. Caution — these designated tracts can change each year, so be on the lookout in December when DCA releases the new tier rankings for the following year.