corporate income taxes which, at 6%, are already among the lowest in the nation. For some of the credits, the amounts are dependent on the "tier status" of the community. Tier status refers to an annual four-tier ranking of the economic vitality of Georgia’s counties. The highest credits are offered in the counties with the greatest need (Tier 1 and 2 counties), while the most prosperous counties (Tier 3 and 4 counties) offer lesser amounts. Barrow County, Georgia is a Tier 3 county with a credit of $1,250; an additional $500 per job credit is available due to Barrow County’s participation in the Joint Development Authority of Northeast Georgia.