Your HEART is in the Right Place!
Georgia HEART Rural Hospital Tax Credit Program
FOLLOW THESE EASY STEPS TO CONTRIBUTE TO YOUR 100% STATE INCOME TAX CREDIT IN 2023
Keep your taxes local and make a positive impact.
1) Apply Now
Submit your 2023 HEART tax credit pre-application beginning October 3rd at 9:00am at www.georgiaheart.org. Georgia HEART will submit your application to the Georgia Department of Revenue (DOR) for approval.
2) Make Payment
Within 180 days of DOR approval, send payment via check or ACH. Checks should be made payable to your designated rural hospital and mailed to Georgia HEART at 3740 Davinci Court, Suite 375, Peachtree Corners, GA 30092.
3) Take Credit
HEART sends you a tax receipt for claiming the credit when you file your 2023 Georgia income tax return
For more information about the Georgia HEART rural hospital tax credit program, please visit Georgia HEART
What is the Georgia Heart Tax Credit Program
All Georgia citizens have the ability, through HEART, to decide how their tax dollars are spent. Georgia taxpayers receive a state income tax credit for 100% of the amount they contribute at these limits (effective January 1 through June 30):
Individual Filer - up to $5,000
Married Filing Separately - up to $5,000
Married Filing Jointly - up to $10,000
Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) NOT paying tax at entity level - up to $10,000
C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level - up to 75% of annual Georgia tax liability
If you are a business owner, note that there is a new benefit for pass-through businesses, allowing a SALT (state & local income tax) limit workaround. Georgia HB 149 allows your pass-through business to elect to pay state income taxes at the entity level, resulting in significant federal tax savings.
This election also expands the positive impact your business can have through the HEART program, as your pass-through business can now contribute up to 75% of its annual Georgia income tax liability to an eligible rural hospital during the first six months of the year (whereas the limit was previously $10,000), resulting in a meaningful double-tax benefit of federal tax savings and a Georgia tax credit.