Cherokee Sheriff's Foundation - LESS CRIME ACT DONATION
2026 Tax Credit Limits – LESS Crime Act allows the following tax credits of annual state income tax liability:
- Single individual or head of household: $5,000
- Married couple filing jointly: $10,000
- Limited liability company (LLC), or shareholder of a Subchapter (S) corporation or partner in a partnership: $10,000
- Corporations: up to 75% of their state income tax liability