VT H0847

Creates a checkoff box on Vermont individual income tax returns allowing taxpayers to designate a portion of their refund or overpayment to Hunger Free Vermont, Inc.

Designated amounts are deducted from refunds and deposited by the Commissioner of Taxes into an account for payment to the organization.

Tax obligations take priority over donations—if a payment is insufficient to cover both taxes owed and the designated contribution, taxes are paid first with any remaining balance going to the account.

Commissioner of Taxes must explain the program's purpose to taxpayers and make Hunger Free Vermont's annual income and expense report available through the Department of Taxes.

Takes effect retroactively on January 1, 2025, applying to taxable years beginning on or after that date.