Legislation to Support Law Enforcement Signed by Governor Brian Kemp
ATLANTA (May 10, 2022) | Yesterday, Senate Bill 361, known as the Law Enforcement Strategic Support (or LESS Crime) Act, sponsored by Sen. Larry Walker (R – Perry), was signed into law by Governor Brian Kemp.
“The safety and security of their families and property are some of the most basic, fundamental needs of every Georgian,” said Sen. Walker. “SB 361 seeks to secure those needs by supporting our law enforcement through the implementation of a tax credit for contributions made to qualified law enforcement foundations. These funds can be used to train officers, purchase or maintain equipment or go towards establishing a mental health co-responder program. I am pleased that SB 361 passed the Senate and House with bipartisan support and I especially would like to thank Lt. Governor Geoff Duncan and his team for their work in crafting this innovative and forward-thinking legislation.”
The LESS Crime Act would allow individual taxpayers and businesses to claim a tax credit for directly supporting local public safety efforts through contributing to qualified law enforcement foundations. Specifically, SB 361 would permit single filers to claim a tax credit of up to $5,000, while joint filers and qualified businesses may claim up to $10,000 for qualified contributions, with total contributions being capped at $5 million per foundation each year and at $75 million annually.
You can read the full text of SB 361 here: https://www.legis.ga.gov/legislation/61292