The state Senate Finance Committee this week backed a measure to create a new $100 million-a-year state tax credit allowing Georgians and corporations to target taxes they would normally pay into the state treasury to support local law enforcement.

Senate Bill 361 is being pushed by Lt. Gov. Geoff Duncan, who, while serving in the state House, authored a similar tax credit aimed at pumping money into struggling rural hospitals.

Duncan told committee members the tax credit proposal is a response to rising crime and the need to better fund police and sheriffs’ offices.

“This is a way to empower communities to be part of the solution,” Duncan said.

Under the bill, Georgians and corporations would get their state income tax bills reduced for writing a check directly to local police or sheriff’s foundations. The tax credits would be capped at $5,000 per individual ($10,000 per married couple) and 75% of a corporation’s tax liability.

Police and sheriffs’ offices would be required to allocate the money to do things such as raise pay, hire more officers and make improvements.

“Basically, you’re redirecting your tax dollars to support law enforcement,” said state Sen. Larry Walker, R-Kathleen, who filed the legislation.

No police foundation would be allowed to receive more than $5 million a year, Walker said, in hopes of spreading the tax credit cash to as many departments as possible.

Terry Norris, executive director of the Georgia Sheriffs’ Association, told the committee he hears from sheriffs every week who can’t find anyone to fill vacant jobs. He said there are counties in Georgia where jailers are paid $9 an hour.

Dave Wilkinson, president of the Atlanta Police Foundation, told the committee that Duncan’s proposal would provide an important tool to better fund law enforcement. “Think about the message this sends to every police officer .... about how we support them,” he said.