Less Crime Act – APS Foundation

LESS CRIME ACT TAX CREDIT

TAX SAVINGS

LESS Crime Act Tax Credit

Tax Credits Boost Safety

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 the Alpharetta Police Department through bonuses, training and equipment.

This program is currently open for enrollment for the 2024 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 2024 filing.

2024 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

Additional Links:

TAKE ADVANTAGE

LESS Crime Act Five-Step Process

Click here to register for pre-approval with the Georgia Tax Center. For step-by-step pre-approval registration instructions click here.
Within 30 days the Georgia Department of Revenue will send you a letter approving your registration.
You will have 60 days from approval to make your payment to the Alpharetta 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 Alpharetta Public Safety Foundation: 2565 Old Milton Parkway Alpharetta, Georgia 30009
After receiving your payment, APF will send donors form IT-QLED-LEF1.
Beginning January 2025, taxpayers will submit form IT-QLED-TP2 with their 2024 tax filings to receive their credit.

Have Questions?

Send us a message if you have any questions! We are here to help.

LESS Crime Act FAQ

I already have a Georgia Tax Center account, can I use my current account?

YES, If you already have a Georgia Tax Center account for the correct account type you are wanting the tax credit for, use your existing account. You will need to create an account based on what you want the tax credit for. i.e., If you want to qualify for the tax credit as a business, you must create a ‘Business Income Tax’ account. If you want to qualify for the tax credit as an individual or couple, you must create an ‘Individual Income Tax’ account.

What information is needed to create a Georgia Tax Center account?

To create an account, you will select the account type (Business or Individual), verify your identity with your Social Security # and most recent Federal AGI, and enter in your home address and email address.

I already qualified for a different tax credit for another organization, can I also apply and receive a tax credit under the LESS Crime Act?

Yes, you can qualify for multiple different tax credits within the same tax year.

How will I know if I have been approved for the LESS Crime Act tax credit?

Within 30 days of applying for the tax credit, you will receive a physical letter in the mail from the Georgia Department of Revenue stating your approval status and how much you have been approved for.

When will I need to make my payment to the Alpharetta Public Safety Foundation?

Once you have received your approval letter from the Department of Revenue, you will have 60 days to make the payment to APSF.

What forms of payment can be used?

We accept checks mailed to our main office or credit card payments made through our LESS Crime Act webpage. If paying with check, please write ‘LESS Crime Act’ on the check memo. Click the link for our payment portal.

How do I know what forms I will need when I file my taxes?

Once your payment has been received by APSF, you will get an envelope in the mail containing Form IT-QLED-LEF1 completed by the Alpharetta Public Safety 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 when you file in 2024.

I have some questions about the process, who can I talk to?

You can contact Officer Allen Elfreth at aelfreth@alpharetta.ga.us or 470-396-3173.