Bill H.847, introduced by Representative Lueders, aims to establish a tax return checkoff option for taxpayers in Vermont to contribute to Hunger Free Vermont, Inc. The bill proposes the addition of a new section, 32 V.S.A. 5862g, which allows individuals filing tax returns to designate a portion of their tax refund or overpayment to be allocated to Hunger Free Vermont. The designated amounts will be deducted from the taxpayer's refunds or overpayments and deposited into a specific account managed by the Commissioner of Taxes. The bill also outlines procedures for repayment if it is later determined that the taxpayer was not entitled to the designated amount.

Additionally, the Commissioner of Taxes is tasked with informing taxpayers about the purpose of the account and providing access to Hunger Free Vermont's annual income and expense report. The bill specifies that if the total payment made by a taxpayer is insufficient to cover both their tax liability and the contribution to Hunger Free Vermont, the payment will first be applied to the tax owed, with any remaining balance going to the contribution. The act is set to take effect retroactively on January 1, 2025, applying to taxable years starting on or after that date.