HOUSE BILL 486

53rd legislature - STATE OF NEW MEXICO - first session, 2017

INTRODUCED BY

Cathrynn N. Brown

AN ACT

RELATING TO TAXATION; PROVIDING FOR AN OPTIONAL TAX REFUND CONTRIBUTION TO THE CIVIL LEGAL SERVICES FUND.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. A new section of the Income Tax Act is enacted to read:

     "[NEW MATERIAL] OPTIONAL DESIGNATION OF TAX REFUND CONTRIBUTION--CIVIL LEGAL SERVICES FUND.--

          A. An individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of that individual for that tax year may designate a portion of the income tax refund due to the individual to be paid to the civil legal services fund to help provide a full range of free legal services in noncriminal matters to low-income persons living in New Mexico. In the case of a joint return, both individuals must make that designation for the contribution to be made.

          B. The department shall revise the state income tax form to allow the designation of a contribution in the following form:

      "Civil Legal Services Program - Check [ ] if you wish to contribute a part or all of your tax refund to the Civil Legal Services Fund to carry out the civil legal services program for low-income persons. Enter here $_________ the amount of your contribution.".  

          C. The provisions of this section do not apply to an income tax refund subject to interception under the provisions of the Tax Refund Intercept Program Act, and a designation made pursuant to the provisions of this section to that refund is void."

     SECTION 2. APPLICABILITY.--The provisions of this act apply to taxable years beginning on or after January 1, 2017.

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