LESS Crime Act Tax Credit

New legislation (O.C.G.A. § 48-7-29.25) allows Georgia taxpayers to claim tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations like the Gwinnett County Police Foundation. The Gwinnett County Police Foundation is a non-profit charitable organization as recognized by the Federal Department of Treasury as a 501(c)(3), Federal ID. #58-2515113.

Your generous donation will be used to assist police officers and police K-9s and other employees in the law enforcement community in the event of a tragedy, injury, disaster, or an unforeseen economic hardship. Funds are also used to supplement the department’s needs for equipment and training which are not covered under the current year’s budget. We believe in giving back to our community and funds can also be used for outreach programs such as the Citizen’s Police Academy and the Youth Explorer’s Program.


This program is currently open for enrollment and will take effect for the 2023 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 2023 filing.

2023 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

How to Utilize the LESS Crime Act

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

3. You will have 60 days from approval to make your payment to the Gwinnett County Police Foundation. We accept checks which we would be glad to meet with you in person to accept.  You can pay by credit card on our website GwinnettPoliceFoundation.org.  Click Here

4.Once your payment has been received by the Gwinnett County Police Foundation, you will receive a Form IT-QLED-LEF1 completed by the Gwinnett County Police Foundation confirming we have received your contribution. You will also find a blank copy of Form IT-QLED-TP2 which you will need to fill out and attach to your 2023 tax return.



If you have any questions about the process, please contact Lieutenant C. A. Deming at Christopher.deming@gwinnettcounty.com or 770-513-5041