HB 2527 Summary

• Allows taxpayers to designate a portion of their state income tax refund or corporate tax liability as a donation for domestic violence victim legal services, effective for tax years beginning after December 31, 2014.

• Creates the Domestic Violence Legal Assistance Revolving Fund administered by the Attorney General to receive and distribute donated funds to approved entities providing legal assistance to indigent domestic violence victims.

• Requires state income tax and corporate tax return forms to include a checkoff provision for taxpayers to make donations to eligible domestic violence legal services approved by the Attorney General.

• Permits taxpayers who make donations in error to claim a refund within three years from the tax return due date; refunds made in one year are deducted from the following year's donations before funds are credited to the revolving fund.

• Attorney General must provide notice of the fund on the Attorney General's website and may distribute monies for grants to entities offering legal assistance to indigent domestic violence victims.