Bill Giving Tax Breaks To Police Foundation Donors Passes GA Senate, Heads To House

GEORGIA — A bill giving generous tax breaks for financially supporting local law enforcement passed the Georgia Senate on Thursday with bipartisan support.

Senate Bill 361, known as the Law Enforcement Strategic Support (LESS) Crime Act, would let individuals and companies who write checks directly to non-profit foundations supporting local public safety, police and sheriff’s departments claim a tax credit.

Individuals could claim up to $5,000 and joint filers and businesses could recoup as much as $10,000 on qualified contributions, according to the legislation. For corporations — businesses not identified as LLCs, partnerships, or S-corp shareholders — the limit is 75 percent of the entity’s tax liability, the legislation reads.

The legislation sets a cap of $5 million annually per agency to go toward officer pay raises, hiring and recruiting, and training, or equipment purchase and maintenance. Statewide, no more than $100 million per year can go into the funding.

After some amendments to the language, the bill garnered 52 votes from the chamber with two senators abstaining and two absent.

“I am pleased that SB 361 passed the Senate with unanimous, bipartisan support and I especially would like to thank Lt. Governor Geoff Duncan for his leadership on crafting this innovative and forward-thinking legislation,” said Sen. Larry Walker (R-Perry), who wrote the bill. “I look forward to continuing to support this measure as it makes its way through the House and, eventually, on to the Governor’s desk.”

In an interview with the Atlanta Journal-Constitution on Thursday, Duncan called the legislation a “game-changer.”

“This actually takes a positive step in stemming the spread of crime,” he said.

The bill now moves to the House for consideration.