Louisiana 2013 Regular Session

Louisiana House Bill HB263

Introduced
4/8/13  

Caption

Provides relative to an income tax deduction for donations to food banks

Impact

If enacted, HB 263 would alter the state's tax regulations regarding charitable contributions, specifically for food donations. The implementation of this tax deduction could lead to an increase in financial support for food banks, which could enhance their capacity to serve vulnerable populations. This could also potentially influence individual taxpayers' behaviors regarding charitable giving, making them more likely to donate food knowing that they would receive some financial relief through tax deductions. As a result, the bill is expected to have a positive impact on local charities and food distribution networks across the state.

Summary

House Bill 263 introduces a provision for individuals to receive a state income tax deduction for donations made to food banks. The bill aims to encourage charitable contributions to food banks by allowing taxpayers to deduct the actual amount they spend on donated food from their taxable income. This initiative is particularly directed at benefiting low-income households and addressing food insecurity, which has been a pressing issue in many communities. By incentivizing donations, the bill intends to bolster support for local food banks that serve the needy.

Sentiment

The sentiment surrounding HB 263 appears to be largely positive, as it promotes an initiative that many would see as beneficial to society. Advocates of the bill, including various charitable organizations and community groups, likely view it as a necessary step toward combating hunger and supporting local food banks. However, there may also be some skepticism or opposition regarding the effectiveness of tax deductions in producing substantial charitable giving compared to direct funding needs. Overall, the bill is generally accepted as a well-intentioned effort to provide assistance to those in need.

Contention

Notable points of contention around HB 263 might include discussions on the size of the tax deduction and the potential impact on state revenues. Critics could argue that while the bill supports a noble cause, it could reduce tax revenue that may be needed for other essential state services. Furthermore, there may be debates about whether the deduction would result in significant increases in food donations or merely serve as a minimal incentive for taxpayers. The effectiveness of the bill could be questioned as stakeholders consider the implications of increasing tax deductions without corresponding measures to ensure that food banks can effectively utilize additional donations.

Companion Bills

No companion bills found.

Previously Filed As

LA HB41

Provides relative to tax on sales and donations to food banks (Item #10)

LA HB458

Creates an individual income tax return checkoff for donations to the La. Food Bank Association (EN NO IMPACT GF RV See Note)

LA HB508

Authorizes an income tax deduction for taxpayers who employ certain qualified disabled individuals (EN DECREASE GF RV See Note)

LA SB203

Creates an individual income tax return checkoff for donations to the Louisiana Food Bank Association. (gov sig) (EG1 NO IMPACT GF RV See Note)

LA HB247

Provides relative to corporate income tax deductions (OR +$16,500,000 GF RV See Note)

LA HB653

Provides relative to corporate income tax deductions (EG +$16,500,000 GF RV See Note)

LA HB13

Reduces the amount of certain corporate income tax deductions and provides for continued effectiveness of reductions to certain corporate income tax deductions and exclusions (Item #16) (EN NO IMPACT GF RV See Note)

LA HB21

Reduces the amount of certain corporate income tax deductions and provides for continued effectiveness of reductions to certain corporate income tax deductions and exclusions (Item #4) (OR +$16,500,000 GF RV See Note)

LA HB22

Reduces the amount of certain corporate income tax deductions and provides for continued effectiveness of reductions to certain corporate income tax deductions and exclusions (Item #4) (EG +$16,500,000 GF RV See Note)

LA HB268

Authorizes an income tax deduction for taxpayers who employ certain qualified disabled individuals (OR DECREASE GF RV See Note)

Similar Bills

No similar bills found.