LESS Crime Act Tax Credit

In 2023, new legislation (O.C.G.A. § 48-7-29.25) was enacted to allow Georgia taxpayers to claim tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations. All funds will be used to directly support APD officers through bonuses, training and equipment.

This program is currently open for enrollment for the 2024 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 2024 filing. 

2024 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

Additional Links

CLICK HERE TO MAKE YOUR LESS CRIME ACT PAYMENT.

2023 Goal: $3,000,000

100%

2024 Goal: $3,000,000

1%

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 Atlanta Police Foundation. If applying after November 1st, you MUST submit your payment before the end of the calendar year. 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 Atlanta Police Foundation at:

191 Peachtree Street NE, Suite 191, Atlanta, GA 30303 

CLICK HERE TO MAKE YOUR PAYMENT ONLINE

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

5. Beginning January 2025, taxpayers will submit form IT-QLED-TP2 with their 2024 tax filings to receive their credit.

Please contact Kelli Macyszyn with any questions:

  • kmacyszyn@atlantapolicefoundation.org
  • 404-586-0180 ext. 334