Fire and Emergency Services Support Act; enact

2025-2026 Regular Session Introduced by Sandy Donatucci and 4 co-sponsors

House Bill 597 offers tax credits up to $10,000 for donations to fire rescue foundations, boosting local emergency services and community safety in Georgia.

House Second Readers

Purpose and Intent

House Bill 597, titled the Fire and Emergency Services Support Act, aims to provide financial incentives through tax credits for individuals and businesses that contribute to local fire rescue foundations in Georgia. The bill seeks to enhance the support for local fire rescue units, thereby improving emergency services across the state.

Key Provisions

The bill introduces several important provisions related to tax credits for contributions made to qualified fire rescue foundations:

Tax Credits

Eligible Contributions: Taxpayers can receive tax credits for contributions made to certified fire rescue foundations that support local fire rescue units.

Credit Limits:

An aggregate annual limit of $75 million for all tax credits.
Each qualified fire rescue foundation can accept up to $3 million in contributions per year.

Individual Taxpayer Credits:

Single individuals or heads of households can claim credits up to $5,000 per year.
Married couples filing jointly can claim credits up to $10,000 per year.
Members of limited liability companies, shareholders of Subchapter 'S' corporations, or partners in partnerships can also claim credits up to $10,000 per year.
Corporations can claim credits up to 75% of their income tax liability or the actual amount contributed, whichever is less.

Definitions

Qualified Fire Rescue Foundation: A nonprofit organization supporting a local fire rescue unit, recognized by the unit and certified by the state.

Qualified Contributions: Preapproved monetary donations made to a qualified fire rescue foundation.

Application and Certification Process

The Georgia Department of Revenue will establish a web page for:

Application processes for certification as a qualified fire rescue foundation.
A list of certified foundations and their affiliated fire rescue units.
Tracking the total amount of available tax credits.

Taxpayers must notify the department electronically before making contributions and receive preapproval within 30 days.

Reporting and Compliance

Annual reporting requirements will be established for qualified fire rescue foundations.

The bill includes provisions for penalties and revocation of qualified status for non-compliance.

Impact

The Fire and Emergency Services Support Act is designed to:
- Encourage financial support for local fire rescue units, enhancing their operational capabilities.
- Foster community engagement and investment in public safety.
- Provide a structured framework for tax incentives that can lead to improved emergency services statewide.

Procedural Timeline

Introduced: February 24, 2025

House First Readers: February 26, 2025

House Second Readers: February 27, 2025

This bill represents a significant step in supporting local fire services through community contributions and tax incentives, aiming to bolster public safety and emergency response capabilities in Georgia.

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