Volkswagen ?luxury unit Audi will receive hundreds of millions of dollars in state tax incentives and grants to build a $4 billion assembly plant in the state of Georgia and is considering a second phase, documents released on Thursday showed. Audi announced plans on October 25 to build its first US assembly plant near Macon, Georgia to open in the early 2030s that will produce ?200,000 SUVs annually and employ 4,500 workers. The automaker is considering a second phase that would cost another $3 billion and add 3,000 workers by 2033, according to documents released by the Mid-Georgia Gateway Development Authority.