Louisiana Revised Statutes 47:120.391 – Income tax checkoff; donation for Holden’s Hope
For tax years beginning on and after January 1, 2023, every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total 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 by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Holden’s Hope in accordance with the provisions of La. Rev. Stat. 47:120.37. No donation made under the provisions of this Section shall be invalid for lack of an authentic act.
Acts 2023, No. 239, §1.