HI HB2354

Increases the individual income tax check-off amount from $2 to $5 that taxpayers may designate to the libraries special fund from their state income tax refund.

Increases the joint filer threshold from $4 to $10 combined refund amount, allowing each spouse to designate $5 to the libraries special fund.

Requires the director of taxation to revise state income tax forms to display the libraries special fund designation option on the face of the return immediately above signature lines.

Permits taxpayers who did not make a designation on their original return to do so on an amended return filed within twenty months and ten days after the original return due date.

Takes effect July 1, 2018, and applies to taxable years beginning after December 31, 2017.