LESS Crime Tax Credit | SB361

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 Walton County deputies 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:

SB361 – LESS Crime Act
Pre-approval Application Instructions
Form IT-QLED-TP2

Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions click here.

Wait for approval letter

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

Make your donation

You will have 60 days from approval to make your payment to the Deputies Beyond the Badge Foundation, Inc. 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 documents to the Deputies Beyond the Badge's Foundation at:

P.O. Box 1086 Monroe, GA 30655

Receive your donor form

After receiving your payment, Deputies Beyond the Badge will send donors form IT-QLED-LEFl.

File taxes

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

How to donate:

Questions?

Please contact Rachel Sulkowski:
rachel.sulkowski@co.walton.ga.us
(770) 266-1527