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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 ENGROSSED
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 treasurer, who shall every sixty20
days, remit the remaining balance of monies in the fund to the Louisiana Food Bank21
Association.22
C. The House Committee on Ways and Means, may, at its discretion, request23
a report from the association relative to its operations. The form and content of the24
report shall be prescribed by the chairman of the committee, but shall at a minimum25
contain a detailed explanation of the revenues and expenditures, as well as a26
description of the organization's activities. The committee may summon any person27
employed by or associated with the foundation to provide testimony with respect to28
the report.29 HLS 11RS-880 ENGROSSED
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Section 2. The provisions of this Act shall be effective for taxable years beginning1
on and after January 1, 2011.2
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 treasurer. The treasurer shall remit the balance of monies in the
fund to the La. Food Bank Association every 60 days.
Proposed law provides that the House Committee on Ways and Means may request a report
of the association with regard to its operations and finances. The committee may also
summon any employee or representative of the association to provide testimony with respect
to the report.
Effective for taxable years beginning on and after Jan. 1, 2011.
(Adds R.S. 47:120.95)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Changed responsibility for administration of the fund and remittance of monies
to the La. Food Bank Association from the secretary of the Dept. of Revenue to
the treasurer.
2. Changed the effectiveness from Jan. 1, 2012 to Jan. 1, 2011.
3. Added authority for the House Committee on Ways and Means to request reports
and other information from representatives of the association.