Through the LESS Crime Act, taxpayers can redirect part of their state income taxes to support the Smyrna Public Safety Foundation, with 100% of those funds benefiting the Smyrna Police Department.

Every dollar you contribute reduces your Georgia state income tax liability by the same amount.

Why it matters: Contributions directly support law enforcement, helping provide critical resources beyond the city’s budget, including training, equipment, mental health support, and initiatives that enhance community safety. Click here to review the Smyrna Police Department’s latest budget.

Contribution limits: Individuals (single) may contribute up to $5,000 per year, while married couples filing jointly may contribute up to $10,000. Pass-through businesses, including LLCs, S-corporations, and partnerships, can contribute up to $10,000 annually. C-corporations may contribute up to 75% of their state tax liability.

How it works: Apply for pre-approval through the Georgia Department of Revenue. Once approved, make your contribution within 60 days, and claim your tax credit when filing your state taxes.

Act now: The program has a statewide cap and fills quickly.

Questions?: Contact Denise Czarnik at denise@smyrnapsf.org.

Interested in participating? Keep reading!

Please note: The LESS Crime Tax Credit program supports the Smyrna Police Department. To support other Smyrna first responder agencies, please use the standard donation portal and indicate your preferred department.

Five Steps to Success: Applying for the LESS Crime Act

Step 1: Register with the Georgia Tax Center

Register for pre-approval of a Qualified Law Enforcement Donation Credit with the Georgia Tax Center. Click here to read instructions on the Georgia Department of Revenue website.

Step 2: Receive Your Approval

The Georgia Department of Revenue will send the taxpayer a letter confirming pre-approval within about 30 days.

Step 3: Submit Your Contribution

Once approved, you have 60 days to make your payment to the Smyrna Public Safety Foundation.

• If applying after November 1, payments must be made before December 31 of that same calendar year.
• If paying by check, please include a copy of your approval letter and clearly note that the payment is for the LESS Crime Act Tax Credit.

Mail checks and documentation to: Smyrna Public Safety Foundation, P.O. Box 2216, Smyrna, GA 30081

Step 4: Receive Your Tax Documentation

After your contribution is received, the Smyrna Public Safety Foundation will provide you with Form IT−QLED−LEF1 for your records.

Step 5: Claim Your Credit 

Taxpayers must submit Form IT−QLED−TP2 with their state tax filings to claim the credit.