Georgia Heart Hospital Program

Georgia Department of Community Health (“DCH”) has qualified Habersham Medical Center as a rural hospital organization to which individual and corporate taxpayers may contribute and receive a Georgia income tax credit.

Georgia Heart Tax Credit

Habersham Medical Center is partnering with the Georgia HEART Hospital Program to implement this exciting rural hospital tax credit. We are the only state in the nation which is afforded this opportunity to financially support our state’s rural hospitals – at no cost! Your contribution will increase our hospital funding and our ability to provide for the health care of individuals in our community. Because of the popularity of the program – as well as limitations on the credits available – potential donors should submit their application as soon as possible before the state cap is met.

Exciting News

Effective in 2022, a brand-new benefit for pass-through businesses is being implemented, 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.

How do I sign up to contribute?

  1. Complete and submit your 2022 HEART Tax Credit Form online or by printing, completing and submitting the paper form. (It takes less than three minutes!).
  2. 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.
  3. Within 180 days of receiving DOR tax credit pre-approval, send a check made payable to Southeast Georgia Health System, Inc. to Georgia HEART for deposit to the hospital’s account.
  4. Change your payroll state tax withholdings according to the amount you redirect. This can be easily done through Human Resources or your tax accountant.
  5. Georgia HEART will send you instructions on how to file your contribution confirmation with DOR.
  6. Claim the credit when you file your 2022 tax return.

For information about the rural hospital organization expense tax credit, please visit the Georgia HEART website or contact Georgia HEART staff at heart@georgiaheart.orgThe entire $60 million cap on the HEART rural hospital tax credit program could be met very early in 2022.