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)

Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Rodney Lyons
Last action: 2026-05-27
Official status: Became law without the Governor's signature - Act 404
Effective date: Not listed

Plain English Breakdown

The bill summary and text do not provide details on previous removals or reinstatements of the check-off option.

Income Tax Checkoff for Louisiana Coalition Against Domestic Violence

This bill requires that a check-off option for donations to the Louisiana Coalition Against Domestic Violence be included on individual income tax forms starting from August 1, 2026.

What This Bill Does

Adds an option on the state's individual income tax form for taxpayers to donate their refund to the Louisiana Coalition Against Domestic Violence.

Who It Names or Affects

Taxpayers who file individual income tax returns in Louisiana.
The Louisiana Coalition Against Domestic Violence, which can receive donations through this check-off option.

Terms To Know

Income Tax Checkoff: An optional section on a tax form that allows taxpayers to donate their refund to specific causes or organizations.
Taxpayer: A person who pays taxes, in this case, someone filing an individual income tax return.

Limits and Unknowns

The bill does not specify what happens if the donation amount falls below $5,000 for two consecutive years after being reinstated.
It is unclear how many taxpayers will choose to donate through this check-off option.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Summary of Senate Amendments to HB852

Filed

Plain English: SSHB852 4883 5094 HOUSE SUMMARY OF SENATE AMENDMENTS HB 852 2026 Regular Session Lyons 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 Synopsis of Senate Amendments 1.

SSHB852 4883 5094 HOUSE SUMMARY OF SENATE AMENDMENTS HB 852 2026 Regular Session Lyons 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 Synopsis of Senate Amendments 1.
Requires the income tax checkoff for donations to Holden's Hope be inscribed on the individual income tax form.
2.
Changes the donation threshold for removal of the income tax checkoff for Holden's Hope from less than $10,000 per year to less than $5000 per year.

Fiscal Note - HB852 ReEngrossed With Senate Floor Amendments

Filed

Plain English: Filed 6

The official amendment file could not be read automatically during the last sync, so only the official amendment metadata is shown right now.

House Floor Legislative Bureau Amendment #879 Horton Adopted

Adopted

Plain English: HFLBHB852 2395 879 HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Horton on behalf of the Legislative Bureau to Engrossed House Bill No.

HFLBHB852 2395 879 HOUSE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Representative Horton on behalf of the Legislative Bureau to Engrossed House Bill No.
852 by Representative Lyons 1 AMENDMENT NO.
1 2 On page 1, line 4, following "for the" and before "Coalition" change "La." to "Louisiana" 3 AMENDMENT NO.
2 4 On page 1, line 8, following "R.S.

House Committee Amendment #1773 W&M Adopted

Adopted

Plain English: HCAHB852 4883 1773 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.

HCAHB852 4883 1773 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.
852 by Representative Lyons 1 AMENDMENT NO.
1 2 On page 1, line 5, after "form;" and before "to provide for applicability;" insert "to provide 3 requirements and limitations;" 4 AMENDMENT NO.
2 5 On page 2, line 1, after "Notwithstanding the" delete the remainder of the line in its entirety 6 and delete lines 2 and 3 in their entirety and insert the following: 7 "limitations of R.S.

House Committee Amendment #1706 W&M Draft

Draft

Plain English: HCAHB852 4883 1706 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.

HCAHB852 4883 1706 HOUSE COMMITTEE AMENDMENTS 2026 Regular Session Amendments proposed by House Committee on Ways and Means to Original House Bill No.
852 by Representative Lyons 1 AMENDMENT NO.
1 2 On page 1, line 5, after "form;" and before "to provide for applicability;" insert "to provide 3 requirements and limitations;" 4 AMENDMENT NO.
2 5 On page 2, line 1, after "Notwithstanding the" delete the remainder of the line in its entirety 6 and delete lines 2 and 3 in their entirety and insert the following: 7 "limitations of R.S.

House Vote on HB 852 CONCUR IN SENATE AMENDMENTS (#1087)

Filed

Plain English: The amendment requires the state to include a specific option on individual income tax forms for people to donate money to the Louisiana Coalition Against Domestic Violence through their taxes.

Adds an income tax checkoff option specifically for donations to the Louisiana Coalition Against Domestic Violence on individual income tax forms.

The official amendment text does not provide details about how this donation option will be implemented or what specific language will appear on the tax form.

Senate Floor Amendment #2734 Stine Adopted

Adopted

Plain English: SFAHB852 2282 2734 SENATE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Senator Stine to Reengrossed House Bill No.

SFAHB852 2282 2734 SENATE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Senator Stine to Reengrossed House Bill No.
852 by Representative Lyons 1 AMENDMENT NO.
1 2 On page 1, line 2, after "R.S.
47:120.37(B)" insert "and 120.391" 3 AMENDMENT NO.

Bill History

2026-05-27 H
Effective date: 08/01/2026.
2026-05-27 H
Becomes Act No. 404 without the Governor's signature.
2026-05-13 H
Sent to the Governor for executive approval.
2026-05-12 S
Signed by the President of the Senate.
2026-05-12 H
Enrolled and signed by the Speaker of the House.
2026-05-11 H
Read by title, roll called, yeas 91, nays 7, Senate amendments concurred in.
2026-05-07 H
Scheduled for concurrence on 05/11/2026.
2026-05-06 H
Received from the Senate with amendments.
2026-05-05 S
Senate floor amendments read and adopted. Read by title, passed by a vote of 34 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.
2026-04-22 S
Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.
2026-04-21 S
Read by title and referred to the Legislative Bureau.
2026-04-20 S
Reported favorably.
2026-03-25 S
Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.
2026-03-24 S
Received in the Senate. Read first time by title and placed on the Calendar for a second reading.
2026-03-23 H
Read third time by title, amended, roll called on final passage, yeas 81, nays 15. Finally passed, title adopted, ordered to the Senate.
2026-03-18 H
Scheduled for floor debate on 03/23/2026.
2026-03-17 H
Read by title, amended, ordered engrossed, passed to 3rd reading.
2026-03-16 H
Reported with amendments (15-0).
2026-03-09 H
Read by title, under the rules, referred to the Committee on Ways and Means.
2026-02-27 H
First appeared in the Interim Calendar on 2/27/2026.
2026-02-27 H
Under the rules, provisionally referred to the Committee on Ways and Means.
2026-02-27 H
Prefiled.

Official Summary Text

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)

Current Bill Text

Read the full stored bill text

ENROLLED
ACT No. 4042026 Regular Session
HOUSE BILL NO. 852
BY REPRESENTATIVES LYONS, CHASSION, AND ECHOLS
1 AN ACT
2 To amend and reenact R.S. 47:120.37(B) and 120.391 and to enact R.S. 47:120.341(D),
3 relative to individual income tax returns; to provide for tax checkoffs for certain
4 donations; to require that the income tax checkoff for the Louisiana Coalition
5 Against Domestic Violence and Holden's Hope be inscribed on the income tax form;
6 to provide requirements and limitations; to provide for applicability; and to provide
7 for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:120.37(B) and 120.391 are hereby amended and reenacted and
10 R.S. 47:120.341(D) is hereby enacted to read as follows:
11 §120.37. Refund designation on tax form
12 * * *
13 B. Except as provided in R.S. 47:120.131, and 120.141, 120.341, and
14 120.391, when the total amount of tax refunds donated to any donee is less than ten
15 thousand dollars per year for two consecutive years, designation of such donee shall
16 be removed from the income tax form.
17 * * *
18 §120.341. Income tax checkoff; donation for Louisiana Coalition Against Domestic
19 Violence
20 * * *
21 D. Notwithstanding the limitations of R.S. 47:120.37(B), the designation of
22 the donee shall be reinstated for the tax year beginning on January 1, 2026.
23 Thereafter, if the total amount of tax refunds donated pursuant to this Section is less
24 than five thousand dollars per year for two consecutive years, the designation shall
25 be removed from the individual income tax return.
26 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 852 ENROLLED
1 §120.391. Income tax checkoff; donation for Holden's Hope
2 A. For tax years beginning on and after January 1, 2023, every individual
3 who files an individual income tax return for the current tax year and who is entitled
4 to a refund may designate on his current year return that all or any portion of the total
5 amount of the refund to which he is entitled shall be donated to Holden's Hope, in
6 lieu of that amount being paid to him as a refund, in which case the refund shall be
7 reduced by the amount so designated. The designation shall be made at the time of
8 the filing of the current year tax return and shall be made on the income tax return
9 form as prescribed by the secretary of the Department of Revenue. Donated monies
10 shall be administered by the secretary and distributed to Holden's Hope in
11 accordance with the provisions of R.S. 47:120.37. No donation made under the
12 provisions of this Section shall be invalid for lack of an authentic act.
13 B. Notwithstanding the limitations of R.S. 47:120.37(B), the designation of
14 the donee shall be reinstated for the tax year beginning on January 1, 2026.
15 Thereafter, if the total amount of tax refunds donated pursuant to this Section is less
16 than five thousand dollars per year for two consecutive years, the designation shall
17 be removed from the individual income tax return.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.