LESS Crime Tax Credit | Cherokee Sheriff's Foundation

What is the LESS Crime Act?

In 2023, Georgia enacted new legislation (O.C.G.A. § 48-7-29.25) allowing Georgia taxpayers to claim a dollar-for-dollar tax credit for supporting local public safety by contributing to qualified law enforcement foundations.

All funds contributed to the Cherokee Sheriff's Foundation through the LESS Crime Act will be used to directly support Cherokee Sheriff's Office deputies through training, equipment, and community programs.

This program is currently open for enrollment for the 2026 tax year. Register now through the Georgia Tax Center and complete the steps below to secure your credit.

2026 Tax Credit Limits

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

Individual / Head of Household

$5,000

Maximum annual tax credit

Married Filing Jointly

$10,000

Maximum annual tax credit

LLC / S-Corp / Partnership

$10,000

Per member / shareholder / partner

Corporations

75%

Of state income tax liability

How It Works

Five simple steps to claim your LESS Crime Act tax credit

1

Register for Pre-Approval

Register through the Georgia Tax Center for pre-approval. For detailed step-by-step instructions, download the pre-approval guide.
2

Receive Your Approval Letter

Within 30 days, the Georgia Department of Revenue will send you a letter approving your registration.
3

Make Your Payment

You have 60 days from approval to make your payment to the Cherokee Sheriff's Foundation. If applying after November 1st, you must submit payment before the end of the calendar year.

If paying by check, include a copy of your approval letter and note that the payment is for the LESS Crime Act Tax Credit. Mail to:

Cherokee Sheriff's Foundation
P.O. Box 122
Ball Ground, GA 30107
Pay Online
4

Receive Form IT-QLED-LEF1

After receiving your payment, the Cherokee Sheriff's Foundation will send you Form IT-QLED-LEF1 confirming your contribution.
5

Claim Your Credit

Beginning January 2027, submit Form IT-QLED-TP2 with your 2026 tax filings to receive your credit.