TAX RETURN: Creates individual income tax checkoffs for donations to the Grambling University National Alumni Association and the Louisiana Tech University Alumni Association (EN SEE FISC NOTE SG EX See Note)
Summary
HB 474 creates two new Louisiana individual income tax refund checkoffs, allowing taxpayers who are due a refund to voluntarily direct all or part of that refund to the Grambling University National Alumni Association or the Louisiana Tech University Alumni Association. The donation is made on the taxpayer’s return, reduces the refund by the amount designated, and applies to tax years beginning on or after January 1, 2027.
The bill directs the secretary of the Department of Revenue to administer the donations and distribute the funds to the named alumni associations under existing refund checkoff procedures. It also states that the donations are valid without an authentic act, which simplifies the donation process and aligns the new checkoffs with other Louisiana tax refund contribution mechanisms.
Impact
HB 474 amends Title 47 of the Louisiana Revised Statutes by adding R.S. 47:120.401 and 120.402, expanding the state’s income tax refund checkoff program to include two university alumni associations. The practical effect is to create a new voluntary funding stream for the Grambling University National Alumni Association and the Louisiana Tech University Alumni Association, while imposing administrative duties on the Department of Revenue to collect, account for, and remit the designated refund amounts. The law applies beginning with taxable years starting January 1, 2027.
Sentiment
The bill appears to have received broadly favorable treatment in both chambers. It passed the House 78-13, passed the Senate unanimously 34-0, and then cleared House concurrence 87-5, indicating strong overall support and little sustained opposition. The final enactment without the Governor’s signature further suggests the measure was not controversial enough to prompt a veto or major public dispute.
Contention
The main point of potential contention is the use of state income tax refund checkoffs to support private nonprofit alumni associations rather than general state programs, since such mechanisms reduce taxpayer refunds and rely on voluntary participation. Any concerns would likely center on whether the state should facilitate donations to specific affiliated organizations and on the administrative burden of adding and managing additional checkoff options. However, the recorded votes show limited opposition, and no committee debate is available in the provided materials to indicate a significant organized objection.
To commend and celebrate Dr. William F. Tate IV, President of Louisiana State University, for his steadfast dedication to the students, faculty, staff, alumni, and the entire LSU community.
Requests the Louisiana State University School of Health Sciences to conduct certain studies to identify associations between environmental risk factors and maternal health outcomes
Reduces the rate of the individual income tax and authorizes an income tax deduction for taxpayers sixty-five years of age and older (RE -$377,900,000 GF RV See Note)