---
title: HB 628. Income tax; contributions to law enforcement foundations; revise tax credit
collection: bills
id: 2025-2026/hb628
cite_as: HB 628, 2025-2026 Regular Session (Ga.)
canonical_url: https://georgiacommons.org/bills/2025-2026/hb628
md_url: https://georgiacommons.org/bills/2025-2026/hb628.md
text_url: https://georgiacommons.org/bills/2025-2026/hb628/text
source_url: https://www.legis.ga.gov/legislation/70805
date: 2025-02-28
status: introduced
corpus_version: bills-2026-09-12
license: Public record of the Georgia General Assembly, via LegiScan; see about.md
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/bills/2025-2026.md
previous: https://georgiacommons.org/bills/2025-2026/hb627.md
next: https://georgiacommons.org/bills/2025-2026/hb629.md
index: https://georgiacommons.org/bills/index.md
omitted: votes and history
omitted_chars: 129
omitted_url: https://georgiacommons.org/bills/2025-2026/hb628.md?full=1
bill_number: HB 628
session: 2025-2026 Regular Session
session_slug: 2025-2026
chamber: House
bill_type: bill
status_date: 2025-02-26
last_action: House Second Readers
sponsors:
- Beth Camp
- Clint Crowe
- Eddie Lumsden
- Marcus Wiedower
text_version: Introduced
has_text: true
legiscan_url: https://legiscan.com/GA/bill/HB628/2025
upstream_id: 1985979
summaries_model: claude-sonnet-5
topic_tags:
- income tax credits
- law enforcement funding
- police foundations
- Georgia tax law
---
# HB 628. Income tax; contributions to law enforcement foundations; revise tax credit
## Text
House Bill 628
By: Representatives Camp of the 135th, Crowe of the 118th, Lumsden of the 12th, and
Wiedower of the 121st
A BILL TO BE ENTITLED
AN ACT
To amend Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated,
relating to imposition, rate, computation, exemptions, and credits for income taxes, so as to
revise an income tax credit for contributions to law enforcement foundations; to increase the
annual amount of contributions allowed; to extend the sunset date; to provide for procedures;
to provide for related matters; to provide for an effective date and applicability; to repeal
conflicting laws; and for other purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION 1.
Article 2 of Chapter 7 of Title 48 of the Official Code of Georgia Annotated, relating to
imposition, rate, computation, exemptions, and credits for income taxes is amended in Code
Section 48-7-29.25, relating to income tax credits for contributions to law enforcement
foundations, by revising subsections (b) and (e) as follows:
"(b)(1) The aggregate amount of tax credits allowed under this Code section shall not
exceed $75 million per calendar year. Each qualified law enforcement foundation shall
be limited to accepting $3 $5 million per year of contributions made under this Code
section.
(2) Subject to the aggregate limit provided in paragraph (1) of this subsection, for taxable
years beginning on or after January 1, 2023, and ending on or before December 31, 2027
2032, each taxpayer shall be allowed a credit against the tax imposed by this chapter for
qualified contributions made by the taxpayer as follows:
(A) In the case of a single individual or a head of household, the actual amount of
qualified contributions made or $5,000.00 per tax year, whichever is less;
(B) In the case of a married couple filing a joint return, the actual amount of qualified
contributions made or $10,000.00 per tax year, whichever is less;
(C) Anything to the contrary contained in subparagraph (A) or (B) of this paragraph
notwithstanding, in the case of an individual taxpayer who is a member of a limited
liability company duly formed under state law, a shareholder of a Subchapter 'S'
corporation, or a partner in a partnership, the actual amount of qualified contributions
it made or $10,000.00 per tax year, whichever is less; provided, however, that tax
credits pursuant to this paragraph shall only be allowed for the portion of the income
on which such tax was actually paid by such member of the limited liability company,
shareholder of a Subchapter 'S' corporation, or partner in a partnership; or
(D) A corporation or other entity not provided for in subparagraphs (A) through (C)
of this paragraph shall be allowed a credit against the tax imposed by this chapter, for
qualified contributions in an amount not to exceed the actual amount of qualified
contributions made or 75 percent of such corporation's or other entity's income tax
liability, whichever is less.
(3) Nothing in this Code section shall be construed to limit the ability of a local law
enforcement unit to receive gifts, grants, and other benefits from any source allowed by
law; provided, however, that no local law enforcement unit shall, under this Code section,
accept or receive more than $3 $5 million in contributions in any calendar year."
"(e)(1) Prior to making a contribution to any qualified law enforcement foundation, the
taxpayer shall request preapproval by electronically notify notifying the department, in
a manner specified by the commissioner, of the total amount of contribution that such
taxpayer intends to make to such qualified law enforcement foundation.
(2) Within 30 days after receiving a request for preapproval of contributions, the
commissioner shall preapprove, deny, or prorate requested amounts on a first come, first
served basis and shall provide notice to such taxpayer and the qualified law enforcement
foundation of such preapproval, denial, or proration. Such notices shall not require any
signed release or notarized approval by the taxpayer. The preapproval of contributions
by the commissioner shall be based solely on the availability of tax credits subject to the
limits established under paragraph (1) of subsection (b) of this Code section.
(3) Within 60 days after receiving the preapproval notice issued by the commissioner
pursuant to paragraph (2) of this subsection, the taxpayer shall contribute the preapproved
amount to the qualified law enforcement foundation or such preapproved contribution
amount shall expire. The commissioner shall not include such expired amounts in
determining the remaining amount amounts available under the aggregate limit limits
provided in paragraph (1) of subsection (b) of this Code section for the respective
calendar year."
SECTION 2.
This Act shall become effective on July 1, 2025, and shall be applicable to all taxable years
beginning on or after January 1, 2026.
SECTION 3.
All laws and parts of laws in conflict with this Act are repealed.
## Summaries written by Georgia Commons
The following was written by claude-sonnet-5 from the text above and is not part of the bill. Quote the text, not the summary.
House Bill 628 would raise the yearly cap on how much each Georgia law enforcement foundation can collect under the state's tax credit program from $3 million to $5 million and extend the credit through 2032.
### Plain-language summary
Georgia law lets taxpayers get an income tax credit for donating to certain qualified law enforcement foundations, which support local police and sheriff's offices. Under current law (O.C.G.A. § 48-7-29.25), the total credits available statewide are capped at $75 million a year, and each foundation can accept no more than $3 million in credit-eligible donations per year. That program is set to expire for tax years after 2027.
This bill raises the per-foundation cap from $3 million to $5 million a year, while keeping the $75 million statewide cap unchanged. It also extends the program so the credit applies through the 2032 tax year instead of ending after 2027. Individual and corporate credit limits stay the same. The changes would take effect July 1, 2025, and apply to tax years beginning on or after January 1, 2026.
### What it does
- Raises the amount any single qualified law enforcement foundation can accept in tax-credit-eligible donations from $3 million to $5 million per calendar year.
- Extends the tax credit program so it applies to taxable years through December 31, 2032, instead of ending after 2027.
- Keeps the overall statewide cap on these tax credits at $75 million per year unchanged.
- Leaves the individual, joint-filer, and corporate credit limits (such as $5,000 for a single filer) exactly as they were.
- Clarifies the preapproval process by having taxpayers electronically notify the Department of Revenue before making a donation.
### Who it affects
Georgians who donate to qualified law enforcement foundations and claim the state income tax credit, the law enforcement foundations themselves that support local police and sheriff's departments, and the Georgia Department of Revenue, which administers the preapproval process.
### Why it matters
Foundations that support local law enforcement could raise more credit-eligible donations each year, potentially bringing in more private funding for police and sheriff's departments. Extending the credit's expiration date to 2032 also gives donors and foundations several more years to rely on the program.
### Key provisions
- Section 1 amends O.C.G.A. § 48-7-29.25(b) to raise the per-foundation contribution cap from $3 million to $5 million per calendar year, while keeping the $75 million aggregate statewide cap.
- Section 1 extends the credit's applicable period from taxable years ending on or before December 31, 2027 to taxable years ending on or before December 31, 2032.
- Section 1 revises subsection (e) to require taxpayers to electronically notify the Department of Revenue for preapproval before making a donation, rather than simply requesting preapproval.
- Section 2 sets the effective date as July 1, 2025, applying to taxable years beginning on or after January 1, 2026.
- Section 3 repeals conflicting laws.
## Status
- Status: Introduced (2025-02-26)
- Last action: House Second Readers (2025-02-28)
- Sponsors: Beth Camp, Clint Crowe, Eddie Lumsden, Marcus Wiedower
- Official page: https://www.legis.ga.gov/legislation/70805
> The history, votes, and amendments (129 characters) are at https://georgiacommons.org/bills/2025-2026/hb628.md?full=1