LESS CRIME ACT TAX CREDITS

In 2023, new legislation (O.C.G.A. § 48-7-29.25) was enacted to allow Georgia taxpayers to claim a tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations. All funds will be used to directly support the Haralson County Sheriff’s Office (“HCSO”) officers through equipment, training and other qualified expenditures.

This program is currently open for enrollment for the current 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 next tax reporting.

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

• Single individual or head of household: the actual amount of qualified contributions made or $5,000.00 per tax year, whichever is less;

• Married couple filing jointly: the actual amount of qualified contributions made or $10,000.00 per tax year, whichever is less;

• Limited Liability Company (LLC) or shareholder of a Subchapter (S) corporation or partner in a partnership: the actual amount of qualified contributions made or $10,000.00 per tax year, whichever is less;

• “qualified” C corporations up to 75% of their state tax liability… up to $3 million.

Please contact Sheriff Stacy Williams with any questions at haralsonsheriff@haralsoncountyga.gov 

Additional Links

• SB361 LESS Crime Act

• Preapproval Instructions

• IT-QLED-TP2 Form

• FAQs