HLS 14RS-1428 REENGROSSED
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 912
BY REPRESENTATIVE BARROW
REVENUE DEPARTMENT: Requires the Department of Revenue to allow no less than
twelve months to activate debit cards for the payment of tax refunds
AN ACT1
To amend and reenact Act No. 818 of the 2012 Regular Session of the Legislature, relative2
to the payment of refunds by the Department of Revenue for overpayments of tax;3
to provide with respect to the activation of debit cards; to provide for effectiveness;4
and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. Act No. 818 of the 2012 Regular Session of the Legislature is hereby7
amended and reenacted to read as follows: 8
Section 1. R.S. 47:1621(D)(1) is hereby amended and reenacted to read as9
follows:10
ยง1621. Refunds of overpayments authorized11
* * *12
D.(1) Such refunds shall be made out of any current collections of the13
particular tax which was overpaid. The secretary may make payment of refunds by14
means of a debit card at the option of the taxpayer. However, the paper form for an15
individual income tax return shall include provisions whereby the taxpayer may16
choose to receive a refund of an overpayment by check, debit card, direct deposit,17
or any other format by which the department may pay a refund. A refund for a18
taxpayer who filed a paper tax return shall be made in accordance with the manner19
chosen by the taxpayer on the tax return. If the tax return does not reflect the20 HLS 14RS-1428 REENGROSSED
HB NO. 912
Page 2 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
selection of a specific manner of payment by the taxpayer, any refund due shall be1
paid in the manner chosen by the secretary. If a taxpayer chooses to receive a refund2
of an overpayme nt by debit card, the Department of Revenue shall allow the3
taxpayer no less than twelve months to activate the debit card.4
* * *5
Section 2. The provisions of this Act shall be effective for taxable years6
2013, 2014, and 2015.7
Section 2. The provisions of this Act shall be effective for all taxable years8
beginning on or after January 1, 2014.9
Section 3. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
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)]
Barrow HB No. 912
Abstract: Requires the Dept. of Revenue to allow no less than 12 months to activate debit
cards.
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.
Proposed law retains present law but provides that if a taxpayer chooses to receive a refund
by debit card, the department shall allow the taxpayer no less than 12 months to activate the
debit card.
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. HLS 14RS-1428 REENGROSSED
HB NO. 912
Page 3 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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.
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.)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Deleted proposed law changes that made permanent, the 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.
2 Deleted the proposed law provision that made permanent the authority of a
taxpayer to select the option to receive a refund payment by any other format by
which the department may pay a refund.
3. Deleted the proposed law provision 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.
House Floor Amendments to the engrossed bill.
1. Added provision that makes permanent, the 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.