a43f31b272
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
110 lines
6.4 KiB
Markdown
110 lines
6.4 KiB
Markdown
---
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type: "Bill"
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title: "\"Law Enforcement Strategic Support Act\" or \"LESS Crime Act\"; enact"
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description: "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."
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jurisdiction: "us/states/ga"
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legislature: "Georgia General Assembly"
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session: "2021_22"
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identifier: "SB 361"
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citation: "Georgia SB 361 (2021_22)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["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"]
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version_count: 7
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action_count: 17
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vote_count: 1
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first_action: "2022-01-24"
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last_action: "2022-07-01"
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source: "openstates"
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source_identifier: "ocd-bill/30a5a5c1-9031-440c-86af-63b6e1319cbf"
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source_url: "http://webservices.legis.ga.gov/GGAServices/Legislation/Service.svc?wsdl"
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source_hash: "336e3478186b326e3e18e60ffe6ab34a47568944a2e9f80b11b56d26e9b66759"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-ga"]
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---
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# Georgia SB 361 (2021_22) — "Law Enforcement Strategic Support Act" or "LESS Crime Act"; enact
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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.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **As introduced LC 43 2159** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/203789.pdf)
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2. **As passed Senate** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/206069.pdf)
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3. **Committee sub LC 43 2238S** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/205071.pdf)
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4. **LC 43 2430S/hss** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/210975.pdf)
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5. **LC 43 2436S/hrcs** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/211071.pdf)
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6. **SB 361 Fiscal Note** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/205904.pdf)
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7. **SB 361/AP*** (committee substitute) — [source](http://www.legis.ga.gov/Legislation/20212022/211330.pdf)
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## Votes
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- MOTION TO ENGROSS — **32–22** (pass) · upper
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## Sponsors
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- Bill Cowsert — primary (person)
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- Billy Hickman — primary (person)
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- Blake Tillery — primary (person)
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- Bo Hatchett — primary (person)
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- Brian Strickland — primary (person)
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- Bruce Thompson — primary (person)
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- Butch Miller — primary (person)
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- Carden Summers — primary (person)
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- Chuck Payne — primary (person)
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- Chuck Hufstetler — primary (person)
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- Clint Dixon — primary (person)
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- Dean Burke — primary (person)
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- Ed Harbison — primary (person)
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- Frank Ginn — primary (person)
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- Jason Anavitarte — primary (person)
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- Jeff Mullis — primary (person)
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- John Albers — primary (person)
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- John Kennedy — primary (person)
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- Kay Kirkpatrick — primary (person)
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- Kim Jackson — primary (person)
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- Larry Walker, III — primary (person)
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- Lee Anderson — primary (person)
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- Marty Harbin — primary (person)
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- Max Burns — primary (person)
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- Michael 'Doc' Rhett — primary (person)
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- Mike Dugan — primary (person)
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- Randy Robertson — primary (person)
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- Russ Goodman — primary (person)
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- Sheikh Rahman — primary (person)
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- Sonya Halpern — primary (person)
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- Steve Gooch — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-24** Senate Hopper
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- **2022-01-25** Senate Read and Referred `referral-committee`
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- **2022-02-03** Senate Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2022-02-07** Senate Read Second Time `reading-2`
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- **2022-02-10** Senate Engrossed `passage`
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- **2022-02-10** Senate Third Read `reading-3`
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- **2022-02-10** Senate Passed/Adopted By Substitute `passage`
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- **2022-02-11** House First Readers `reading-1`
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- **2022-02-14** House Second Readers `reading-2`
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- **2022-03-29** House Committee Favorably Reported By Substitute `committee-passage-favorable`
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- **2022-03-30** House Third Readers `reading-3`
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- **2022-03-30** House Passed/Adopted By Substitute `passage`
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- **2022-04-01** Senate Agreed House Amend or Sub
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- **2022-04-07** Senate Sent to Governor `executive-receipt`
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- **2022-05-09** Senate Date Signed by Governor `executive-signature`
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- **2022-05-09** Act 856 `executive-signature`
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- **2022-07-01** Effective Date
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/30a5a5c1-9031-440c-86af-63b6e1319cbf`. Confidence: reported (aggregated from official Georgia legislature records).
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