{"id":880,"date":"2026-04-23T07:50:20","date_gmt":"2026-04-23T11:50:20","guid":{"rendered":"https:\/\/smyrnapsf.org\/?page_id=880"},"modified":"2026-05-26T11:50:55","modified_gmt":"2026-05-26T15:50:55","slug":"less-crime","status":"publish","type":"page","link":"https:\/\/smyrnapsf.org\/index.php\/less-crime\/","title":{"rendered":"Less Crime Tax Credit"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"857\" src=\"http:\/\/smyrnapsf.org\/wp-content\/uploads\/2026\/04\/SMYRNA-PD-PROMO-LOGO-1200.jpeg\" alt=\"\" class=\"wp-image-885\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Through the <strong>LESS Crime Act<\/strong>, taxpayers can redirect part of their state income taxes to support the <strong>Smyrna Public Safety Foundation,<\/strong> with 100% of those funds benefiting the Smyrna Police Department.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Every dollar you contribute reduces your Georgia state income tax liability by the same amount.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Why it matters<\/strong>: Contributions directly support law enforcement, helping provide critical resources beyond the city\u2019s budget, including training, equipment, mental health support, and initiatives that enhance community safety. <a href=\"https:\/\/www.smyrnaga.gov\/home\/showpublisheddocument\/14183\/639131523300900000\">Click here<\/a> to review the Smyrna Police Department&#8217;s latest budget.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Contribution limits<\/strong>: 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>How it works<\/strong>: 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Act now<\/strong>: The program has a statewide cap and fills quickly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Questions?<\/strong>: Contact Denise Czarnik at denise@smyrnapsf.org.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Interested in participating?<\/strong> Keep reading!<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>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.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Five Steps to Success: Applying for the LESS Crime Act<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 1: Register with the Georgia Tax Center<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Register for pre-approval of a Qualified Law Enforcement Donation Credit with the Georgia Tax Center. <a href=\"https:\/\/dor.georgia.gov\/how-request-pre-approval-qualified-law-enforcement-donation-credit\">Click here<\/a> to read instructions on the Georgia Department of Revenue website.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 2: Receive Your Approval<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Georgia Department of Revenue will send the taxpayer a letter confirming pre-approval within about 30 days.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 3: Submit Your Contribution<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Once approved, you have 60 days to make your payment to the Smyrna Public Safety Foundation.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>If applying after&nbsp;<strong>November 1<\/strong>, payments&nbsp;<strong>must be made before December 31<\/strong>&nbsp;of that same calendar year.<\/li>\n\n\n\n<li>If paying by check, please&nbsp;<strong>include a copy of your&nbsp;approval letter<\/strong>&nbsp;and clearly&nbsp;<strong>note that the payment is for the LESS Crime Act Tax Credit<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Mail checks and documentation to: Smyrna Public Safety Foundation, P.O. Box 2216, Smyrna, GA 30081<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 4: Receive Your Tax Documentation<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After your contribution is received, the Smyrna Public Safety Foundation will provide you with Form <a href=\"https:\/\/dor.georgia.gov\/qualified-law-enforcement-donation-foundations\">IT\u2212QLED\u2212LEF1<\/a> for your records.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Step 5: Claim Your Credit&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxpayers must submit Form <a href=\"https:\/\/dor.georgia.gov\/it-qled-tp2-qualified-law-enforcement-donation-credit\">IT\u2212QLED\u2212TP2<\/a> with their state tax filings to claim the credit.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <a href=\"https:\/\/smyrnapsf.org\/index.php\/less-crime\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Less Crime Tax Credit&#8221;<\/span><\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-880","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/pages\/880","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/comments?post=880"}],"version-history":[{"count":7,"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/pages\/880\/revisions"}],"predecessor-version":[{"id":908,"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/pages\/880\/revisions\/908"}],"wp:attachment":[{"href":"https:\/\/smyrnapsf.org\/index.php\/wp-json\/wp\/v2\/media?parent=880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}