You are about to submit a 2025 application for the January 1 - June 30 tax credit opportunity. The limits in effect for the first half of the year for 2025 are as follows:
- 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 $25,000
- C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level – up to 75% of Georgia Tax Liability
Your request will be submitted to the Georgia Department of Revenue (DOR) in the order in which it is received by Georgia HEART.
Due to recent legislative changes, the payment deadline associated with this application will be October 31, 2025.
Beginning on July 1 of each year, as long as tax credits remain available, individual taxpayers may make unlimited contributions to rural hospitals for a corresponding 100% Georgia income tax credit. Georgia HEART is now accepting 2025 pre-applications for unlimited contribution amounts and will submit them to the DOR at 12:00 am on July 1 in the order in which they are received by Georgia HEART. Click here to submit your 2025 pre-app.
Select 'Returning' or 'First Time' Donor to continue.