HLS 11RS-880 ORIGINAL
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Regular Session, 2011
HOUSE BILL NO. 458
BY REPRESENTATIVE HILL
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/INCOME-INDIV/RETURN: Creates an individual income tax return checkoff for
donations to the La. Food Bank Association
AN ACT1
To enact Subpart BB of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana2
Revised Statutes of 1950, to be comprised of R.S. 47:120.95, relative to state3
individual income tax return checkoffs for certain donations; to provide for a method4
for individuals to donate a portion of any refund due to them to the Louisiana Food5
Bank Association; to authorize and provide a method for the making of other6
donations to the Louisiana Food Bank Association on the income tax return; to7
provide for the disposition of donated monies; to establish the Louisiana Food Bank8
Association Fund as a special escrow fund in the state treasury; to provide for the9
administration and use of monies in the fund; to authorize the secretary of the10
Department of Revenue to make certain deposits into the fund; to provide for an11
effective date; and to provide for related matters.12
Be it enacted by the Legislature of Louisiana:13
Section 1. Subpart BB of Part I of Chapter I of Subtitle II of Title 47 of the14
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.95 is hereby enacted to read15
as follows: 16
SUBPART BB. LOUISIANA FOOD BANK ASSOCIATION DONATION17
ยง120.95. Income tax checkoff; donation for Louisiana Food Bank Association18
A.(1) Donation of Refund. Every individual who files an individual income19
tax return for the current tax year and who is entitled to a refund may designate on20 HLS 11RS-880 ORIGINAL
HB NO. 458
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his current year return that all or any portion of the total amount of the refund to1
which he is entitled shall be donated to the Louisiana Food Bank Association, in lieu2
of that amount being paid to him as a refund, in which case the refund shall be3
reduced by the amount so designated. The designation shall be made at the time of4
filing the current year tax return and shall be made upon the income tax return form5
as prescribed by the secretary of the Department of Revenue, hereinafter referred to6
as the "secretary". No donation made under the provisions of this Subpart shall be7
invalid for want of an authentic act.8
(2) Other donations. Every individual who files an individual income tax9
return for the current tax year and who owes additional income tax may, in addition10
to payment of that tax liability, make and pay an additional donation of money to the11
Louisiana Food Bank Association. The donation shall be made at the time of filing12
the current year tax return and shall be made upon the income tax return form as13
prescribed by the secretary. No donation made under the provisions of this Subpart14
shall be invalid for want of an authentic act.15
B. There is hereby established in the state treasury a special escrow fund to16
be known as the Louisiana Food Bank Association Fund, hereinafter referred to as17
the "fund". The fund is established to receive deposits of donations made on18
individual income tax returns for the benefit of the Louisiana Food Bank19
Association. The fund shall be administered by the secretary, who is authorized to20
retain from monies deposited into the fund amounts necessary to provide for21
expenses associated with its administration. The secretary shall, every sixty days,22
remit the remaining balance of monies in the fund to the Louisiana Food Bank23
Association.24
C.(1) Disposition of donated refunds. At the time the secretary determines25
that a refund is due on a taxpayer's income tax return upon which a designation is26
made for a donation to the Louisiana Food Bank Association, the secretary shall27
transfer from general collections an amount equal to the amount of the donation to28 HLS 11RS-880 ORIGINAL
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be deposited in and credited to the fund. The secretary shall also maintain a register1
of the amount of each donation and the name of the donor.2
(2) Disposition of other donations. At the time the secretary determines that3
a tax return for a taxpayer who owes additional taxes contains a payment of money4
in excess of the taxes due and a designation by the taxpayer that the additional5
monies represent a donation to the Louisiana Food Bank Association, the secretary6
shall transfer from general collections an amount equal to the amount of the donation7
for deposit in and credit to the fund.8
Section 2. The provisions of this Act shall be effective for taxable years beginning9
on and after January 1, 2012.10
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)]
Hill HB No. 458
Abstract: Provides for an individual income tax checkoff for donations to the La. Food
Bank Association.
Proposed law provides for an individual income tax checkoff under which an individual can
donate a portion of his state income tax refund, or other monies, to the La. Food Bank
Association.
Proposed law establishes the La. Food Bank Association Fund (hereinafter fund) as a special
escrow fund in the state treasury, which is established to receive deposits of donations made
on individual income tax returns for the benefit of the La. Food Bank Association, and which
shall be administered by the secretary of the Dept. of Revenue. From monies deposited into
the fund, the secretary is authorized to retain amounts necessary to provide for expenses
associated with its administration. Requires the secretary to, every 60 days, remit the
remaining balance of monies in the fund to the La. Food Bank Association.
Proposed law provides for the determination by the secretary of amounts of donations and
for corresponding deposits of money from general collections into the fund.
Effective for taxable years beginning on and after Jan. 1, 2012.
(Adds R.S. 47:120.95)