Georgia Rural Hospital Tax Credit Program

For many years, Georgia’s rural hospitals have been facing economic crisis due to growing industry challenges. While these hospitals are often considered pillars of the community, many have been forced to close their doors leaving local residents without timely access to reliable care. This issue not only impacts rural communities, but urban hospitals have also felt the strain of supporting a growing number of commuter patients.

To address the issue, the Georgia General Assembly passed new legislation enabling state taxpayers to receive a 100 percent state income tax credit for contributions to any of the 58 qualified rural hospital organizations in Georgia.

The program was first introduced by Atlanta lawmaker Geoff Duncan in 2016. At that time, the program provided a 70 percent credit, but was raised to 90 percent shortly thereafter. In 2018, the Legislature approved the credit increase to 100 percent.

Listed among the top 10 participating hospitals in terms of need by the Department of Community Health, is Wellstar Sylvan Grove Hospital. In the wake of many rural hospitals closing their doors, Wellstar Sylvan Grove Hospital has been serving its community for more than 50 years.

• Local residents rely on Wellstar Sylvan Grove Hospital for immediate care, including patients from Butts, Henry, Clayton, Rockdale, Spalding and other counties in a 60-mile radius from the hospital.
• In addition to providing a 24/7 Emergency Room, Wellstar Sylvan Grove Hospital offers imaging services, inpatient rehabilitation and outpatient therapies for adults and children.
• Every dollar in support of Wellstar Sylvan Grove Hospital through the GA Rural Hospital State Tax Credit Program will go toward advancing healthcare services to this rural community.

Georgia HEART is an organization developed specifically with the aim of assisting qualifying rural hospitals and tax credit participants in taking advantage of this limited-time program. The Wellstar Foundation has partnered with Georgia HEART to assist Wellstar Sylvan Grove Hospital supporters through an easy application process that only takes 2 minutes to complete. Once registered, Georgia Heart will contact you with further steps.

For more information on Georgia HEART, visit their website.

In the first year of the program (2018), Wellstar Sylvan Grove Hospital raised $1.4 million through the GA Rural Hospital Tax Credit Program. The 2019 program is now open! Thus far, Wellstar Sylvan Grove has received $1.3 million in commitments for the 2019 tax year.

From 2018 through 2021, Georgia taxpayers can access $60 million of GA Rural Hospital Tax Credits each year, with each qualified hospital 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 hospital may only accept $2 million of corporate contributions and $2 million of individual contributions.

From January 1 through June 30 of each taxable year, the following limits apply:

• Individual Filer – 100% of the amount contributed, up to a limit of $5,000
• Married Filing Jointly – 100% of the amount contributed, up to a limit of $10,000
• Pass-Through Entity – 100% of the amount contributed, up to a limit of $10,000, so long as they would have paid Georgia income tax in that amount on their share of taxable income from the pass-through entity
• C Corporation or Trust – 100% of the amount contributed or 75% of the corporation or trust’s Georgia income tax liability, whichever is less

Registration is easy through the Wellstar Foundation’s administrative partner, Georgia HEART. Simply visit their website, and remember to select Wellstar Sylvan Grove Hospital as the hospital you wish to support.