Georgia HEART Rural Hospital Tax Credit Program - Your HEART is in the Right Place!

Our state is the only one in the nation that offers a 100% state income tax credit in exchange for your contribution to eligible rural hospitals, including SGMC Berrien Campus or SGMC Lanier Campus. In other words, the state of Georgia is allowing you to ‘spend’ some of the taxes you must pay anyway to improve our hospital’s financial condition and patient offerings.

Notably, effective in 2022, there is a brand-new benefit for pass-through businesses, allowing a SALT (state & local income tax) limit workaround, coupled with a more generous HEART tax credit opportunity during the first six months of the year, per Georgia HB 149.

Pass-through businesses may elect to pay state income tax at the entity level and may contribute to eligible rural hospitals through the HEART program at the same generous limits as C corporations (effective in 2022).

If you pay Georgia income taxes, you are eligible to receive a 100% state income tax credit for contributing to SGMC Berrien Campus or SGMC Lanier Campus as follows (January through June):

  • Individual Filer – 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 $10,000

Follow these easy steps to sign up to contribute for your 100% tax credit:

  • Complete and submit your 2022 HEART Tax Credit Form at www.georgiaheart.org (takes just 20 seconds!)
  • Georgia HEART will submit your tax credit pre-approval form on your behalf to the Georgia Department of Revenue (DOR) in the order in which it is received
  • Within 180 days of receiving DOR tax credit pre-approval, send a check made payable to SGMC Berrien Campus or SGMC Lanier Campus to Georgia HEART for deposit to the hospital’s account
  • Georgia HEART will report your contribution to the DOR on your behalf and will send you a tax receipt
  • You will claim the credit when you file your 2022 Georgia income tax return

Your contribution will increase our hospital funding and our ability to provide for the health care of individuals in our community at this critical time.

The entire $60 million cap on the HEART rural hospital tax credit program could be met very early in 2022. Secure your credit today by submitting your 2022 HEART tax credit pre-application at www.georgiaheart.org!

For more information about the Georgia HEART rural hospital tax credit program, please visit www.georgiaheart.org or contact the Georgia HEART team at heart@georgiaheart.org.

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For facts or to access additional information about the Georgia HEART Hospital Program select a button below.More FAQsGeorgia Heart Website