HB 852 — TAX/INCOME TAX: Requires the income tax checkoffs for donations to the Louisiana Coalition Against Domestic Violence and to Holden's Hope be inscribed on the individual income tax form (EN SEE FISC NOTE SG EX See Note)

HLSENROLLED 26RS-1237 REENGROSSED Regular Session HOUSE BILL NO.

852 BY REPRESENTATIVES LYONSLYONS, CHASSION, AND ECHOLS TAX/INCOMEAN TAX:ACT To amend and reenact R.S.

Requires47:120.37(B) theand income120.391 taxand checkoff for donations to theenact Louisiana CoalitionAgainstDomesticViolencebeinscribedontheindividualincometaxform AN ACT To amend and reenact R.S.

47:120.37(B) and to enact R.S.

to require that the income tax checkoff for the Louisiana Coalition AgainstAgainstDomesticViolenceandHolden'sHopebeinscribedontheincometaxform; Domestic Violence be inscribed on the income tax form;

47:120.37(B) isand 120.391 are hereby amended and reenacted and R.S.

47:120.131, and 120.141, 120.341, and 120.341,120.391, when thetotalamountoftaxrefundsdonatedtoanydoneeislessthantenthousanddollarsthe peryearfortwoconsecutiveyears,designationofsuchdoneeshallberemovedfromtotal amount of tax refunds donated to anydonee is less than ten thousand dollars peryearfor two consecutive years, designation of such donee shall be removed from the income tax form.

Incometax checkoff;donationforLouisianaCoalition Against Domestic Violence * * * PageD. 1 of 2 CODING:

Notwithstandingthe limitations of R.S.

47:120.37(B), thedesignationof the donee shall be reinstated for the tax year beginning on January 1, 2026.

Thereafter,if the total amount of tax refunds donated pursuant to this Section is less than five thousand dollars per year for two consecutive years, the designation shall be removed from the individual income tax return.

* * * Page 1 of 2 CODING:

HLS 26RS-1237 REENGROSSED HB NO.

852 D.ENROLLED §120.391.

NotwithstandingIncome thelimitationstax ofR.S.checkoff;

47:120.37(B),thedonation designation of the donee shall be reinstated for theHolden's taxHope yearA. beginning on January 1, 2026.

For tax years beginning on and after January 1, 2023, every individual who files an individual incometax returnforthecurrenttax yearand who is entitled toarefundmaydesignateonhiscurrentyearreturnthatalloranyportionofthetotal amount of the refund to which he is entitled shall be donated to Holden's Hope, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated.

The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed bythe secretaryof the Department of Revenue.

Donated monies shall be administered by the secretary and distributed to Holden's Hope in accordance with the provisions of R.S.

47:120.37.

No donation made under the provisions of this Section shall be invalid for lack of an authentic act.

B.

Notwithstanding the limitations of R.S.

47:120.37(B), the designation of the donee shall be reinstated for the tax year beginning on January 1, 2026.

DIGESTSPEAKER ThedigestprintedbelowwaspreparedbyHouseLegislativeOF Services.THE HOUSE OF REPRESENTATIVES PRESIDENT OF THE SENATE GOVERNOR OF THE STATE OF LOUISIANA APPROVED:

It constitutes nopart of the legislative instrument.

The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] HB 852 Reengrossed 2026 Regular Session Lyons Abstract:

Requires that the income tax checkofffordonations to theLa.Coalition Against Domestic Violence be reinstated on the income tax form and establishes new requirements for removal of the income tax checkoff.

Present law requiresan income tax checkoffto be removed from the income tax form when the total amount of donations is less than $10,000 per year for two consecutive years.

Proposed law retains present law but exempts the tax checkoff for donations to the La.

Coalition Against Domestic Violence from these requirements.

Present law provides for an income tax checkoff for donations to the La.

Coalition Against Domestic Violence.

Proposed law retains present law and reinstates the tax checkoff on the income tax form beginning Jan.

1, 2026.

Proposed law further changes the donation threshold for removal of the income tax checkoff from less than $10,000 per year to less than $5000 per year.

(Amends R.S.

47:120.37(B);