ATLANTA—Georgia offered Daimler AG about $23 million in tax credits and other incentives to move Mercedes-Benz USA’s headquarters to suburban Atlanta from New Jersey, according to the state’s formal offer.

The package of state job-tax credits, exemptions and development funds is part of a larger set of enticements including lower corporate-tax rates that Georgia officials say they used to convince the luxury car maker to relocate from Montvale, N.J., its home since 1972.

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