This bill amends existing Louisiana tax law to introduce new provisions for individual income tax returns, specifically regarding tax checkoffs for donations to the Louisiana Coalition Against Domestic Violence and Holden's Hope. It reinstates the designation for these organizations on tax forms starting January 1, 2026, despite previous limitations that would have removed such designations if donations fell below a certain threshold. The bill also establishes that if the total amount of tax refunds donated to these organizations is less than five thousand dollars per year for two consecutive years, the designation will be removed from the income tax return.

Additionally, the bill modifies R.S. 47:120.37(B) to include the new sections and outlines the process for taxpayers to designate a portion of their tax refund to Holden's Hope starting from tax years beginning January 1, 2023. The donations will be managed by the Department of Revenue and distributed accordingly. The language of the bill emphasizes the importance of these donations and sets clear guidelines for their reinstatement and potential removal based on donation amounts.

Statutes affected:
HB852 Original: 47:37(D)
HB852 Engrossed: 47:37(D)
HB852 Reengrossed: 47:37(B)
HB852 Enrolled: 47:37(B)
HB852 Act : 47:37(B)