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 will take effect for the 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 prior year tax filing.
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
- Corporations: up to 75% of their state income tax liability
LESS Crime Act Five-Step Process
1. Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions click here.
2. Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.
3. You will have 60 days from approval to make your payment to the Acworth Police Community Foundation. If paying with a check, you 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 documentation to the Acworth Police Foundation at: 4440 Acworth Industrial Dr NE, Acworth, GA 30101
4. After receiving your payment, APCF will send donors form IT-QLED-LEF1.
5. Taxpayers will submit form IT-QLED-TP2 with their prior year’s tax filings to receive their credit.
Please contact Jaime Mullinax with any questions: