Document Type
Peach Sheet
Abstract
This Act provides a new income tax credit for individuals, LLC members, partnership partners, and S-corporation shareholders ranging from $5,000-$10,000 for donations to law enforcement foundations, defined as domestic nonprofit corporations with the sole function of supporting local law enforcement units. The Act caps credits for all taxpayers at $75 million per year.
Recommended Citation
Adenike Tijani & Adelarin Yemi-Sofumade,
SB 361: Law Enforcement Strategic Support Act,
39
Ga. St. U. L. Rev.
263
(2022).
Available at:
https://readingroom.law.gsu.edu/gsulr/vol39/iss1/17