The Less Crime Act of Georgia, officially known as the Law Enforcement Strategic Support Act, is a state tax benefit that lets Georgia taxpayers support local police agencies by contributing to approved law enforcement foundations. The credit provides a dollar-for-dollar state tax credit for qualifying donations and is valid from 2023 to 2027.
Here are some key points about the credit:
1.Who is eligible:
- Single filers and Heads of Household - up to $5,000 credit. per year.
- Married couples filing together - up to $10,000 credit per year.
- Limited liability companies (LLC), shareholders of a sub-chapter (S) corporation, or partners.
- Corporations - up to 75% of their state income tax. liability.
2.How to qualify:
The taxpayer must electronically submit Form ITQLED-TP1 through the Georgia Tax Center to request pre-approval of the qualified law enforcement donation credit from the Department of Revenue.
- Log into or register an account at Georgia Tax Center (https://gtc.dor.ga.gov/) and access the pre-approval Form ITQLED-TP1.
- For detailed pre-approval registration instructions click here (QLED Preapproval Instructions (1).pdf).
- Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.
- You will have 60 days from approval to make your payment to the Perry Police 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.
- After receiving your payment, the Perry Police Foundation will send donors form IT- QLED-LEF1.
- Beginning January 2025, taxpayers will submit form IT-QLED-TP2 with their 2024 tax.
Download Preappoval Instructions
This should not be considered tax advice, and you should contact your tax advisor for further information.
