Section 40-2-26.1 - [Repealed Effective 7/1/2029] Voluntary contributions to Back the Blue Fund(a) This Code section shall be known and may be cited as the "Back the Blue Act."(b) The General Assembly finds that: (1) It is in the best interest of this state to provide a mechanism to support a program that encourages the hiring and retaining of law enforcement officers and promotes public safety for the benefit of the citizens of Georgia;(2) Hiring and retaining experienced law enforcement officers increases public safety, builds stronger communities, and restores trust and goodwill between communities and law enforcement officers;(3) Evidence shows that supplementing pay and enhancing benefits attract better job applicants and improve the retention of experienced law enforcement officers; and(4) Retaining experienced law enforcement officers means fewer hiring and training expenses for law enforcement agencies.(c) As used in this Code section, the term:(1) "Back the Blue Fund" means the fund established by this Code section.(2) "Sheriff" means the duly elected or appointed sheriff of each county in this state.(d) There is created the Back the Blue Fund for the purpose of providing bonus payments to certified peace officers employed under a sheriff in this state. The state revenue commissioner shall be the custodian of the Back the Blue Fund and shall administer such fund as further provided in this Code section.(e) No later than January 1, 2025, the state revenue commissioner shall include on the form provided for in Code Section 40-2-26 a place for an applicant to elect to contribute an amount of $5.00 to the Back the Blue Fund. Any such voluntary contribution shall be made at the discretion of the applicant at the time of application in addition to the payment of any other fees required under this chapter.(f) County tag agents shall hold voluntary contributions to the Back the Blue Fund collected pursuant to this Code section in a fiduciary capacity, and such money received shall be promptly accounted for, separated from other moneys received, and reasonably ascertainable. Such collected voluntary contributions shall be included in the weekly reports and remittances provided for in Code Section 40-2-34; provided, however, that any funds collected pursuant to this Code section shall not be deposited in the general fund of the state treasury.(g) No later than January 1, 2026, and annually thereafter, the state revenue commissioner shall distribute moneys from the Back the Blue Fund to the Georgia Sheriffs' Association, which shall distribute such moneys in equal portions to the sheriff of each county in this state on a per county basis. The state revenue commissioner shall determine a reasonable amount, not to exceed 1 percent of the fund annually, that may be retained for actual administrative costs.(h) Money distributed from the Back the Blue Fund shall only be used for bonus payments to certified peace officers employed under a sheriff and shall be distributed equitably and fairly. Such fund shall not be used to supplement a sheriff's salary nor to supplant or replace funding by the county governing authority for the operation of the office of sheriff.(i) Each sheriff shall have sole discretion in determining the allocation of bonus payments to certified peace officers employed under such sheriff in accordance with this Code section.(j) The state revenue commissioner is authorized and directed to establish procedures and promulgate rules and regulations to effectuate the purposes of this Code section.(k) This Code section shall stand repealed by operation of law on July 1, 2029.Added by 2024 Ga. Laws 570,§ 1, eff. 5/6/2024.