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 for tax years 2013, 2014, and 2015, if a
taxpayer chooses to receive a refund by debit card, the department shall allow the taxpayer no
less than twelve 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. Proposed law retains present law.
Applicable for taxable years beginning on and after Jan. 1, 2014.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends ยง1 of 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.