LESS Crime 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 CPD officers through bonuses, training and equipment.
This program is currently open for enrollment for the 2026 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 2026 filing.
2026 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
● SB361 – LESS Crime Act● Form IT-QLED-TP2
DO NOT SUBMIT PAYMENT UNTIL APPROVAL IS RECEIVED FROM THE GEORGIA DEPARTMENT OF REVENUE
How the process works
1. Click here to register for pre-approval with the Georgia Tax Center.
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 Carrollton 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 Carrollton Police Foundation at:
315 Bradley St. Carrollton, GA 30117
DO NOT SUBMIT PAYMENT UNTIL APPROVAL IS RECEIVED FROM THE GEORGIA DEPARTMENT OF REVENUE
CLICK HERE TO MAKE YOUR PAYMENT ONLINE
4. After receiving your payment, CPF will send donors form IT-QLED-LEF1.
5. Beginning January 2027, taxpayers will submit form IT-QLED-TP2 with their 2026 tax filings to receive their credit.
Please contact Hadley Jakins with any questions:vog.ag-notllorrac%40snikajh770-830-2000