Requires the income tax checkoff for donations to the Louisiana Coalition Against Domestic Violence be inscribed on the individual income tax form (RE SEE FISC NOTE SG EX See Note)

House Bill 852 amends the Louisiana individual income tax return provisions by exempting the Louisiana Coalition Against Domestic Violence donation checkoff from the removal requirements that apply to other charitable donation designations. Specifically, the bill modifies R.S. 47:120.37(B) to add R.S. 47:120.341 to the list of exceptions to the removal rule, and adds a new R.S. 47:120.341(D) that explicitly provides the Coalition donation shall not be removed from the individual income tax return. Under existing law, when donations to any charitable designee total less than ten thousand dollars per year for two consecutive years, that designation must be removed from the tax form. This bill carves out the Coalition donation from that removal mechanism, ensuring the checkoff box remains available to taxpayers regardless of annual donation totals.

The practical effect is that Louisiana taxpayers will continue to see the donation checkoff option for the Louisiana Coalition Against Domestic Violence on their state income tax returns. Taxpayers who wish to contribute to the organization through the tax checkoff mechanism will retain access to that option in perpetuity, and the state will continue to process donations made through this channel. The Louisiana Coalition Against Domestic Violence and the taxpaying public are affected, as the organization receives ongoing visibility and donation opportunities through the tax form, while individual taxpayers maintain the option to support the organization through voluntary tax return checkoffs.

This legislation operates within the framework of R.S. 47:120.37, which governs the removal of charitable donation designations from Louisiana's income tax forms. The bill does not create new donation authority but rather protects an existing designation under R.S. 47:120.341 that already authorizes the Coalition checkoff. By adding 120.341 to the exceptions listed in R.S. 47:120.37(B) alongside R.S. 47:120.131 and 120.141, the bill integrates the Coalition into the established category of charitable designations deemed permanent fixtures on the tax form, subject to Louisiana's tax administration and collection procedures under Title 47 of the Louisiana Revised Statutes.