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 a tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations. All funds will be used to directly support the Bibb County Sheriff’s Office (BCSO) officers through equipment, training, and other qualified expenditures.

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

The LESS Crime Act allows the following tax credits against annual state income tax liability:

• Single individual or head of household: the actual amount of qualified contributions made or $5,000 per tax year, whichever is less.
• Married couple filing jointly: the actual amount of qualified contributions made or $10,000 per tax year, whichever is less.
• LLC, shareholder of a Subchapter (S) corporation, or partner in a partnership: the actual amount of qualified contributions made or $10,000 per tax year, whichever is less.
• Corporations: the actual amount of qualified contributions made or 75% of the corporation’s state income tax liability, whichever is less.

Additional Links

• SB361 – LESS Crime Act
• Pre-approval Application Instructions
• Bibb County Sheriff’s Office Prior Year Annual Budget (contact W. Selby and/or Sheriff Davis)
• Form IT-QLED-TP2

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 after receiving a request for preapproval of contributions, the Georgia Department of Revenue will send you a notice informing you of the status of your request.
3. You will have 60 days from approval to make your payment to the Macon-Bibb Law Enforcement 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:
   Macon-Bibb Law Enforcement Foundation
   P.O. Box 6098, Macon, Georgia 31201
4. After receiving your payment, the Macon-Bibb Law Enforcement Foundation 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.