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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
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)]
Fannin HB No. 436
Abstract: Makes permanent the authority of the Dept. of Revenue to pay refunds of
overpayments of tax by debit card and provisions relating to the methods of payment
authorized for refunds of overpayments of individual income tax.
Present law authorizes the secretary of the Dept. of Revenue (department) to pay refunds for
overpayments of tax from the current collections of the tax which was overpaid.
Present law, only for tax years 2013, 2014, and 2015, requires the paper form of the
individual income tax return to include payment options for refunds by check, debit card,
direct deposit, or other format by which the department may pay a refund. If a tax return does
not reflect the selection of a specific method of payment, the secretary of the department
shall choose the method of payment.
Present law, for tax year 2016 and thereafter, deletes applicability of present law relative to
the authority of the department to pay refunds using a debit card, as well as provisions for
taxpayer selection of the method of payment of individual income tax refunds by check, debit
card, direct deposit, or other format.
Proposed law changes present law by making permanent provisions of present law
authorizing the use of debit cards in the payment of tax refunds, and taxpayer selection of the
method of payment of their individual income tax refund by either check, direct deposit, or
debit card.
Proposed law changes present law by removing the authority for a taxpayer option to receive
a refund payment by any other format by which the department may pay a refund.
Proposed law changes present law regarding the payment of a refund if a taxpayer does not
choose a particular method of payment on their individual income tax return from a method
determined by the secretary to payment by check.
Applicable for taxable years beginning on and after Jan. 1, 2014.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends Act No. 818 of 2012 R.S.)