You are about to submit a 2026 application for the January 1 - June 30 tax credit opportunity. The limits in effect are as follows:
Individual Filer – up to $5,000
Married Filing Separately – up to $5,000
Married Filing Jointly – up to $10,000
C Corporation, Trust, or Pass-Through Entity electing to pay tax at entity level – up to 75% of Georgia Tax Liability
Individual Owner of S-Corp, LLC, or Partnership (Pass-Through Entity) NOT paying tax at entity level – up to $25,000
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 legislative changes, the payment deadline associated with this application will be October 31, 2026.
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 2026 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 2026 pre-app.
Select 'Returning' or 'First Time' Donor to continue.