Support the Cobb County Police Department with the LESS Crime Tax Credit

This credit is a dollar-for-dollar reduction of your Georgia State tax liability and is open for enrollment for the 2025 tax year!

In 2023, new legislation (O.C.G.A. § 48-7-29.25) was enacted to allow Georgia taxpayers to claim tax credit for supporting local public safety efforts by contributing to qualified law enforcement foundations. All funds will be used to directly support Cobb County officers through mental health support, training and equipment.

LESS Crime Act five-step process

  1. Click here to create a login and register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions click here.

    *If you already have a login see FAQ sheet.

  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 Cobb County Public Safety 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 the Cobb County Public Safety Foundation at:
    P.O. Box 672348, Marietta, GA 30006

  1. After receiving your payment, CCPSF will send donors form IT-QLED-LEF1 and form IT-QLED-TP2.

  2. Beginning January 2026, taxpayers will submit form IT-QLED-TP2 with their 2025 tax filings to receive their credit.

Create a Login and Register for Pre-Approval

2025 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

helpful links:

SB361 – LESS Crime Act
Pre-approval Application Instructions
Form IT-QLED-TP2
Frequently Asked Questions

You can register for the program now by clicking here and completing the additional steps listed on this page in time for your 2025 filing. 

Once Approved Click Here to Make Your Less Crime Act Payment

Please contact Stephanie Pintacuda with any questions:
stephanie@ccpsf.org

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