TAX/INCOME TAX: Requires the income tax checkoff for donations to the Louisiana Coalition Against Domestic Violence be inscribed on the individual income tax form (EN SEE FISC NOTE SG EX See Note)
Summary
HB 852 amends Louisiana’s individual income tax refund donation checkoff statutes to ensure that two charitable designations appear on the state income tax return: the Louisiana Coalition Against Domestic Violence and Holden’s Hope. The bill specifically requires that the checkoff for the Louisiana Coalition Against Domestic Violence be inscribed on the income tax form and reinstates both organizations’ designations for the tax year beginning January 1, 2026.
Under the bill, taxpayers who are due a refund may choose to donate all or part of that refund to Holden’s Hope, and the Department of Revenue will administer and distribute the donated amounts. The bill also modifies the existing removal rule for checkoff designations: if donations to either organization fall below $5,000 per year for two consecutive years after reinstatement, the designation must be removed from the individual income tax return. The measure also preserves the general rule that low-performing checkoffs can be removed, while creating a specific exception for these two organizations.
Impact
HB 852 changes Louisiana Revised Statutes 47:120.37, 47:120.341, and 47:120.391 by restoring and protecting specific income tax refund donation checkoffs on the state individual income tax form. It affects taxpayers who receive refunds and choose to donate, the Department of Revenue, and the named nonprofit donees, especially the Louisiana Coalition Against Domestic Violence and Holden’s Hope. The bill also narrows the normal sunset/removal threshold for these checkoffs by setting a $5,000 two-year floor after reinstatement, rather than the general $10,000 rule.
Sentiment
The bill appears to have broad legislative support. It passed the House 77-15, passed the Senate 34-0, and later received House concurrence 86-7, indicating strong bipartisan approval overall. The lack of committee transcript material limits insight into detailed debate, but the vote margins suggest the measure was generally viewed favorably as a routine charitable tax form update.
Contention
The main point of contention is likely the policy choice to give special treatment to specific checkoff recipients by reinstating them and applying a lower removal threshold than the general rule. That can raise concerns about preferential treatment, administrative complexity, or the proliferation of tax form designations. Any opposition likely centered on whether the checkoffs should remain on the return if donation levels are low, and whether the state should continue to reserve space on the income tax form for named organizations rather than applying the standard removal criteria uniformly.
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)