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LESS Crime Act Tax Credit

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.

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2. Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.

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3. You will have 60 days from approval to make your payment via check to the Statesboro Police Officer's Foundation. 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 documentation to the Statesboro Police Officer's Foundation at: P.O. Box 2948, Statesboro, GA 30459

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4. After receiving your payment, SPOF will send donors form IT-QLED-LEF1.

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5. Beginning January 2024, taxpayers will submit form IT-QLED-TP2 with their 2023 tax filings to receive their credit.

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Please contact us with any questions:

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.

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This program is currently open for enrollment and will take effect for the 2023 tax year.

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You can register for the program now by clicking here and completing the additional steps listed on this page in time for your 2023 filing. 

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2023 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

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