Working Together for a Healthier Community

Your taxes, your choice!

Send my tax dollars to provide a financial lifeline to a rural hospital.

Apply for your 100% state income tax credit at georgiaheart.org

Through the Georgia HEART rural hospital tax credit program, the state of Georgia is allowing YOU to decide how your tax dollars are spent.

We are the only state in the nation whose taxpayers can financially support our
state’s rural hospitals – at no cost!

Don’t miss out on this chance to contribute in exchange for a 100% state income tax
credit.
Credits are expected to go quickly in 2022.

Reserve your spot today by submitting your 2022 HEART tax credit application at
www.georgiaheart.org!

How to apply for a 2022 HEART Tax Credit

Frequently Asked Questions

Our state is the only one in the nation that offers a 100% state income tax credit in exchange for your contributions to eligible rural hospitals – allowing you to ‘spend’ some of the taxes you must pay anyway to improve the financial condition and patient offerings in Georgia’s rural communities. Sign up for your 2022 HEART tax credit today!

What is the Georgia HEART rural hospital tax credit program?


Georgia taxpayers can receive a state income tax CREDIT for 100% of the amount they contribute to qualified rural hospitals.

How much can I contribute for a tax credit until June 30?

If you pay Georgia income taxes, you are eligible to receive a 100% state income tax credit for contributing to a rural hospital as follows:

  • 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
How do I sign up to contribute?

It’s easy! Follow these simple steps, as outlined below:

  • Complete and submit your 2022 HEART Tax Credit application at www.georgiaheart.org
  • HEART submits your application to the Georgia Department of Revenue (DOR)
  • HEART and DOR notify you of approved tax credit amount and payment deadline
  • Send a check made payable to your designated rural hospital to HEART for deposit to the hospital’s bank account within 180 days of approval
  • HEART sends you Form IT-QRHOE-RHO1 (tax receipt) for claiming the credit on your 2022 Georgia income tax return
Do I need to sign up now, or can I wait until later in 2022?

The $60 million cap on rural hospital tax credits was met in 2021 on September 16th. It is very likely that the entire cap on 2022 credits could be met even earlier. Additionally, as we continue to face immense challenges in the wake of the COVID-19 pandemic, our hospital faces an ongoing, critical need for resources to improve and ensure our delivery of essential medical services. The Georgia HEART program empowers you to be part of the solution to this need – and at no cost.

Which hospitals qualify to participate in the Georgia HEART Hospital Program?

Participation in the Georgia HEART program is limited to Georgia rural hospitals that meet qualification criteria established in the law, including county population size (50,000 or less, excluding military personnel); tax-exempt status or public hospital authority management; acceptance of Medicare and Medicaid; and minimum annual provision of indigent or uncompensated care. In order to qualify, rural hospitals have to file a five-year plan with the Georgia Department of Community Health (“DCH”). Presently, the DCH has qualified 55 RHOs, 54 of which are participating in Georgia HEART. Each year, a list of the HEART RHOs, listed by financial need as determined by DCH, is available here.

What are the limits on the tax credits available under the Georgia HEART program?

From 2018 through 2024, Georgia taxpayers can access $60 million of RHO tax credits each year, with each qualified RHO having access to $4 million of tax credits (until the total annual $60 million cap is met). During the first six months of each year, a qualified RHO may only accept $2 million of corporate contributions and $2 million of individual contributions.

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 your designated RHO, 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 

After June 30 of each year, as long as tax credits are available, individual taxpayers may make unlimited contributions to rural hospital organizations (RHOs) for a corresponding 100% Georgia income tax credit.

What happens if the hospital the taxpayer wants to support has already reached their maximum $4 million annual contribution limit?

In the event that you desire to contribute to a RHO that has already received the maximum amount of contributions for that taxable year, you may choose another qualified RHO, or request Georgia HEART to designate one for you.

Can taxpayers who contribute to student scholarship organizations (“SSOs”) for a Georgia Education Expense Credit also contribute to qualified RHOs for a tax credit?

Yes, and Georgia HEART encourages those taxpayers who have been contributing to SSOs to continue to do so.

What if the amount of tax credit for which a taxpayer is eligible exceeds the taxpayer’s income tax liability?

The total amount of the RHO expense tax credit for a taxable year cannot exceed the taxpayer’s Georgia income tax liability. Any unused tax credit may be used against the taxpayer’s succeeding five years’ tax liability. This tax credit cannot be applied against prior years’ tax liability.

Are there any limits placed on how a RHO may use donor contributions?

Yes, RHOs must use contributions for health care-related purposes, which, in addition to the provision of health care services, includes the use of contributions for capital expenditures that facilitate the provision of health care-related services. Each year, RHOs must report to the DCH how they used the contributions and the DCH reports to lawmakers accordingly.

What is the process for contributing to a RHO for a tax credit?

Because the law limits total tax credits available each year to $60 million, taxpayers who wish to participate in the Georgia HEART hospital tax credit program must be pre-approved by the Georgia Department of Revenue (“DOR”). This simply means that the DOR sets aside a certain amount of the available tax credits specifically for the respective taxpayer. Once the taxpayer submits to Georgia HEART their request for pre-approval, the HEART team provides the taxpayer with step-by-step instructions for completing the remainder of the process. Details of each step are described below:

  • Taxpayer completes 2022 HEART tax credit application
  • HEART electronically submits taxpayer application to DOR on the first business day of January 2022 in the order in which it is received
  • DOR informs taxpayer and HEART of approval within 30 days, indicating the amount for which approval was granted
  • HEART emails taxpayer with detailed instructions regarding how and where to make their payment
  • Taxpayer sends a check to the HEART office (made payable to the hospital) by posted deadline, which is 180 days from date of DOR approval
  • HEART confirms contribution to DOR on behalf of taxpayer through the Georgia Tax Center (“GTC”) website
  • HEART emails taxpayer Form IT-QEE-RHO1 for tax filing purposes
  • Taxpayer claims the 100% Georgia income tax credit when they file their state income tax return for the year in which the contribution is made
Is there a deadline to qualify for the tax credit?

In order to contribute to a RHO for a tax credit, an individual or corporation must satisfy all the required steps by the posted deadlines or prior to December 31st of the applicable tax year, whichever comes first.

How do I obtain pre-approval for the Georgia HEART RHO tax credit contributions?

Georgia HEART has simplified the process for the taxpayer. Simply complete the online pre-approval application request and HEART will submit your request directly to the DOR for pre-approval. HEART will communicate with you during each step of the process.

In determining the amount to contribute to a HEART RHO, how does a taxpayer determine their potential Georgia income tax liability?

If taxpayer income and deductions will not change much from the prior year, the taxpayer can look at their Georgia income tax return (Form 500) for their income tax liability for the prior tax year and estimate their tax liability accordingly. Of course, taxpayers should consult with their tax professionals to secure the best estimate of their upcoming Georgia income tax liability.

Thank you for your support of Jenkins County Medical Center through the Georgia HEART PROGRAM.

Millen, Georgia, is located 50 miles south of Augusta, Georgia and 79 miles North West of Savannah.

12:00 p.m. – 8:00 p.m.

No more than two visitors permitted in room at one time.

No visitors younger than 13 years of age.

ON TRACK Behavioral Health Remains closed to visitors at this time.

Lobby and Cafeteria remain closed to the public.

WE ARE LOCATED AT:
931 East Winthrope Ave
Millen, Georgia 30442

MAIN: (478) 982-4221

EMAIL: contactus@jcmcga.com