LESS Crime Tax Credit | SB361

Program Overview

New legislation (O.C.G.A. § 48-7-29.25) allows Georgia taxpayers to claim a tax creditfor supporting local public safety efforts by contributing to qualified law enforcement foundations.

This program is currently open for enrollment and has been effective since the 2023 tax year. You can register for the program now by clicking here.

2026 Tax Credit Limits

  • Single individual/head of household: $5,000
  • Married couple filing jointly: $10,000
  • LLC/S-Corp shareholder/partner: $10,000
  • Large corporations: up to 75% of tax

Five-Step Process

  1. Click here to register for pre-approval.
  2. View Pre-approval Instructions.
  3. Receive your approval letter within 30 days.
  4. Make payment to the Union County Sheriff's Foundation within 60 days.
  5. Include approval letter with payment marked for LESS Crime ACT Tax Credit.

Mailing Instructions

Please send your check and documents to:

Union County Sheriff's Foundation
LESS Crime Tax Credit
378 Beasley Street
Blairsville, GA 30512

Questions? Contact us