LESS Crime Tax Credit | SB361

New legislation {O.C.G.A. § 48-7-29.25) allows Georgia taxpayers to claim tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations.

This program is currently open for enrollment and has been effective since the 2023 tax year.

You can register for the program now by clicking here and completing the additional steps listed on this page in time for your filing.

2025 Tax Credit Limits - LESS Crime Act allows the following tax credits of annual state income tax liability:

• Single individual or head of household: $5,000

• Married couple filing jointly: $10,000

• Limited liability company (LLC), or shareholder of a Subchapter (S) corporation or partner in a partnership: $10,000

• Large corporations: up to 75% of their state income tax

 

Additional Links:

LESS Crime Act Five-Step Process

  1. Click here to register for pre-approval with the Georgia Tax Center
  2. View Step-by-step Pre-approval Application Instructions
  3. Within 30 days the Georgia Department of Revenue will send you a letter approving your registration
  4. You will have 60 days from approval to make your payment via check to the Cobb Sheriff's Foundation, Inc. Payments must include a copy of your approval letter and state that the payment is for the LESS Crime ACT Tax Credit.Please send checks and documents to the Cobb Sheriff's Foundation at:

    P.O. Box 1932 Marietta, GA 30061
  5. After receiving your payment, CSF will send donors form IT-QLED-LEFl.
  6. Taxpayers will submit form IT·QLED-TP2 with their 2024 tax filings to receive their credit.
Please contact Robert Haley with any questions: