DUBLIN, Ga. (AP) — A French manufacturer says it will restart the fiberglass furnace at a Georgia plant it purchased in 2019, investing $28 million and hiring 400 new workers.

Saint-Gobain said Wednesday that its ADFORS unit would expand the plant it bought for $17.5 million in Dublin, Georgia.

A Latvian company, Valmiera Glass, spent $110 million on the plant in two phases that were finished in 2018, but went bankrupt in 2019 and laid off 350 workers. Saint-Gobain bought the plant during Valmiera’s bankruptcy proceeding.

The plant makes glass fibers that are used for insulation, heat protection and other uses. Saint-Gobain said restarting the furnace will allow it to double North American production of glass fiber.

Marie Gordon, a spokesperson for the Georgia Department of Economic Development, said the state would pay for job training for workers, but did not provide a value of the aid.

Saint-Gobain could claim various tax breaks, including an income tax credit allowing it to annually deduct $4,000 per job from state income taxes, up to $8 million over five years, as long as workers make at least $30,628 a year. If Saint-Gobain does not earn enough to owe that much in taxes, the state would give it personal income taxes from worker paychecks to make up the rest. The company could also get local property tax breaks.