republic-os/legislation/us/states/ga/2021-22/sb-361.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	"Law Enforcement Strategic Support Act" or "LESS Crime Act"; enact	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.	us/states/ga	Georgia General Assembly	2021_22	SB 361	Georgia SB 361 (2021_22)	bill		enacted	Bill Cowsert Billy Hickman Blake Tillery Bo Hatchett Brian Strickland Bruce Thompson Butch Miller Carden Summers Chuck Payne Chuck Hufstetler Clint Dixon Dean Burke Ed Harbison Frank Ginn Jason Anavitarte Jeff Mullis John Albers John Kennedy Kay Kirkpatrick Kim Jackson Larry Walker, III Lee Anderson Marty Harbin Max Burns Michael 'Doc' Rhett Mike Dugan Randy Robertson Russ Goodman Sheikh Rahman Sonya Halpern Steve Gooch	7	17	1	2022-01-24	2022-07-01	openstates	ocd-bill/30a5a5c1-9031-440c-86af-63b6e1319cbf	http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl	336e3478186b326e3e18e60ffe6ab34a47568944a2e9f80b11b56d26e9b66759	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ga

Georgia SB 361 (2021_22) — "Law Enforcement Strategic Support Act" or "LESS Crime Act"; enact

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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. As introduced LC 43 2159 (committee substitute) — source
2. As passed Senate (committee substitute) — source
3. Committee sub LC 43 2238S (committee substitute) — source
4. LC 43 2430S/hss (committee substitute) — source
5. LC 43 2436S/hrcs (committee substitute) — source
6. SB 361 Fiscal Note (committee substitute) — source
7. SB 361/AP* (committee substitute) — source

Votes

• MOTION TO ENGROSS — 32–22 (pass) · upper

Sponsors

• Bill Cowsert — primary (person)
• Billy Hickman — primary (person)
• Blake Tillery — primary (person)
• Bo Hatchett — primary (person)
• Brian Strickland — primary (person)
• Bruce Thompson — primary (person)
• Butch Miller — primary (person)
• Carden Summers — primary (person)
• Chuck Payne — primary (person)
• Chuck Hufstetler — primary (person)
• Clint Dixon — primary (person)
• Dean Burke — primary (person)
• Ed Harbison — primary (person)
• Frank Ginn — primary (person)
• Jason Anavitarte — primary (person)
• Jeff Mullis — primary (person)
• John Albers — primary (person)
• John Kennedy — primary (person)
• Kay Kirkpatrick — primary (person)
• Kim Jackson — primary (person)
• Larry Walker, III — primary (person)
• Lee Anderson — primary (person)
• Marty Harbin — primary (person)
• Max Burns — primary (person)
• Michael 'Doc' Rhett — primary (person)
• Mike Dugan — primary (person)
• Randy Robertson — primary (person)
• Russ Goodman — primary (person)
• Sheikh Rahman — primary (person)
• Sonya Halpern — primary (person)
• Steve Gooch — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2022-01-24 Senate Hopper
• 2022-01-25 Senate Read and Referred referral-committee
• 2022-02-03 Senate Committee Favorably Reported By Substitute committee-passage-favorable
• 2022-02-07 Senate Read Second Time reading-2
• 2022-02-10 Senate Engrossed passage
• 2022-02-10 Senate Third Read reading-3
• 2022-02-10 Senate Passed/Adopted By Substitute passage
• 2022-02-11 House First Readers reading-1
• 2022-02-14 House Second Readers reading-2
• 2022-03-29 House Committee Favorably Reported By Substitute committee-passage-favorable
• 2022-03-30 House Third Readers reading-3
• 2022-03-30 House Passed/Adopted By Substitute passage
• 2022-04-01 Senate Agreed House Amend or Sub
• 2022-04-07 Senate Sent to Governor executive-receipt
• 2022-05-09 Senate Date Signed by Governor executive-signature
• 2022-05-09 Act 856 executive-signature
• 2022-07-01 Effective Date

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/30a5a5c1-9031-440c-86af-63b6e1319cbf. Confidence: reported (aggregated from official Georgia legislature records).