But getting them down the aisle has, especially for border cities such as Augusta, Savannah and Columbus.

With neighboring states offering whopping tax breaks and incentives, Georgia politicians have been torn between economic developers from border communities who want to sweeten the package and big-city leaders who say taxpayers shouldn't foot a bigger bill.

Jim West sees the situation daily as the president of the Augusta Metro Chamber of Commerce. He and a coalition of economic developers from other Georgia border cities are trying to bolster the state's incentive package.

"So much of what's happening in our state has happened in Atlanta, but it's not happening in the rest of the state," he said.

The Georgia Department of Industry, Trade and Tourism is fine-tuning an economic incentives proposal, which could ultimately be introduced to the General Assembly as a bill.

Mr. West is talking with colleagues at other border-county chambers to build support for amending Georgia law to allow "cash-back" incentives, such as those offered in South Carolina and Alabama.

Those states reward companies that create jobs by allowing them to retain a portion of the income-tax withholdings from workers' paychecks. The companies can apply the money toward operational expenses while the workers still get credit for paying the tax on their personal returns.

Georgia's incentive package allows only a per-worker deduction on corporate income tax, which industrial recruiters say doesn't offer much of an incentive because start-up factories don't turn a profit for several years.

The proposal by Mr. West and his allies faces obstacles. Gov. Roy Barnes, who is no big fan of incentives, is hesitant because of timing, said spokeswoman Stephanie Kirijan.

"We are open to any initiative that helps foster economic development, but given the economic slowdown, we need to balance that with the potential revenue loss of any proposed plan," she said.

Supporters of stronger incentives say there is nothing for the state to lose because it's not getting those taxes now.

Economist David Sjoquist, one of Mr. Barnes' advisers, said Georgia's border communities aren't suffering in comparison to communities just across the state line in South Carolina and Alabama.

But he acknowledges Georgia border cities aren't enjoying the vibrancy Atlanta has in the past decade because the capital city has assets such as Hartsfield Atlanta International Airport.

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"The companies may lead you to believe that unless you match the incentives that another state has offered, they will go to that state, but in other cases it's location to natural resources or business climate that matters most," he said.

However, one of the best examples of the incentives disparity occurred last year when Augusta missed out on VF Corp.'s $25 million distribution facility because neighboring South Carolina's incentive package was reportedly $4 million sweeter. VF, which had leased space in Augusta off Tobacco Road, is building its new facility in Edgefield, S.C.

Officials in Columbus and Savannah can also cite example after example of companies that built their plants elsewhere, they say, because of the incentives offered.

"I have had company representatives say that is a compelling reason for them to go to Charleston," said Peggy Jolley, the senior vice president of the Savannah Economic Development Authority.

Being on either side of a state line often makes little difference.

"You're just as happy with all operational considerations with one side of the line or the other," said Jay Biggings, an incentive analyst with the New Jersey-based location-consulting firm Stadtmauer Bailkin LLP. "With so many variables being inconsequential, the incentives become the deciding factor."

Reach Walter C. Jones at (404) 589-8424 or mnews@mindspring.com.