A BILL to be entitled an Act to amend Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to income taxes, so as to enact the "Law Enforcement Strategic Support Act" ("LESS Crime Act"); to provide for tax credits for certain contributions made by taxpayers to certain local law enforcement foundations; to provide for an aggregate annual limit; to provide for terms and conditions; to provide for applications and certifications; to provide for the revocation of qualified status; to provide for certain penalties; to require annual reporting; to provide for rules and regulations; to provide for a short title; to provide for related matters; to provide for an effective date, applicability, and an automatic repeal; to repeal conflicting laws; and for other purposes.

Statutes affected:
SB 361 Fiscal Note : 48-7-25
As introduced LC 43 2159: 48-7-29.24, 48-7-25, 48-2-15, 48-7-60, 48-7-61
SB 361 sub LC 43 2238S: 48-7-29.24, 48-7-25, 48-2-15, 48-7-60, 48-7-61
As passed Senate: 48-7-29.24, 48-7-25, 48-2-15, 48-7-60, 48-7-61
LC 43 2430S/hss: 48-7-29.25, 48-7-25, 48-2-15, 48-7-60, 48-7-61, 48-7-29.26, 48-7-29.16, 48-7-29.20, 48-7-29.21, 48-7-29.24
LC 43 2436S/hrcs: 48-7-29.25, 48-7-25, 48-2-15, 48-7-60, 48-7-61
SB 361/AP*: 48-7-29.25, 48-7-25, 48-2-15, 48-7-60, 48-7-61