HLS 11RS-381 ORIGINAL
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Regular Session, 2011
HOUSE BILL NO. 550
BY REPRESENTATIVE JOHNSON
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX RETURN: The Louisiana Make-A-Wish Act to provide an individual income tax
return checkoff for donations to the Make-A-Wish Foundation
AN ACT1
To enact Subpart BB of Part I 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 Make-A-Wish5
Foundation of the Texas Gulf Coast and Louisiana for the purpose of granting wishes6
to children in Louisiana who have life-threatening medical conditions; to provide for7
the disposition of such donated monies; to establish the Make-A-Wish Foundation8
of the Texas Gulf Coast and Louisiana Fund as a special escrow fund in the state9
treasury; to provide for the administration and use of monies in the fund; to authorize10
the secretary of the Department of Revenue to make certain deposits into the fund;11
to provide for reporting; to provide for an effective date; and to provide for related12
matters.13
Be it enacted by the Legislature of Louisiana:14
Section 1. Subpart BB of Part I of Chapter 1 of Subtitle II of Title 47 of the15
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.95, is hereby enacted to read16
as follows:17 HLS 11RS-381 ORIGINAL
HB NO. 550
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SUBPART BB. LOUISIANA MAKE-A-WISH ACT 1
ยง120.95. Income tax checkoff; Louisiana Make-A-Wish Act 2
A. Every individual who files an individual income tax return for the current3
tax year and who is entitled to a refund may designate on his current year return that4
all or any portion of the total amount of the refund to which he is entitled shall be5
donated to the Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana,6
hereinafter referred to as the "foundation", in lieu of that amount being paid to him7
as a refund. In this case the refund shall be reduced by the amount so designated.8
The designation shall be made at the time of filing the current year tax return and9
shall be made upon the income tax return form as prescribed by the secretary of the10
Department of Revenue, hereinafter referred to as the "secretary". No donation made11
under the provisions of this Part shall be invalid for want of an authentic act.12
B. There is hereby established in the state treasury a special escrow fund to13
be known as the Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana14
Fund, hereinafter referred to as the "fund". The fund is established to receive15
deposits of donations made on individual income tax returns for the benefit of the16
foundation. The fund shall be administered by the secretary, who is authorized to17
retain from monies deposited into the fund amounts necessary to provide for18
expenses associated with its administration. The secretary shall, every three months,19
remit the remaining balance of monies in the fund to the foundation. The foundation20
shall use the monies derived from such donations for the purpose of granting wishes21
to children within Louisiana who have life-threatening medical conditions.22
C. At the time the secretary determines that a refund is due on a taxpayer's23
income tax return upon which a designation is made for a donation to the foundation,24
the secretary shall transfer from general collections an amount equal to the amount25
of the donation to be deposited in and credited to the fund. This transfer shall occur26
within one hundred twenty days of the date upon which the return was received, or27
the due date of the return, whichever is later. The secretary shall also maintain a28
register of the amount of each donation and the name of the donor.29 HLS 11RS-381 ORIGINAL
HB NO. 550
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D. The House of Representatives Committee on Ways and Means, may, at1
its discretion, request a report from the foundation relative to its operations. The2
form and content of the report shall be prescribed by the chairman of the committee,3
but shall at a minimum contain a detailed explanation of the revenues and4
expenditures, as well as a description of the organization's activities. The committee5
may summon any person employed by or associated with the foundation to provide6
testimony with respect to the report.7
Section 2. The provisions of this Act shall be effective for taxable years beginning8
on or after January 1, 2011.9
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)]
Johnson HB No. 550
Abstract: Provides the La. Make-A-Wish Act for an individual income tax checkoff for
donations to the Make-A-Wish Foundation of the Texas Gulf Coast and La. for the
purpose of granting wishes to children in La. who have life-threatening medical
conditions.
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 Make-A-Wish
Foundation of the Texas Gulf Coast and La. (hereinafter foundation) .
Proposed law establishes the Make-A-Wish Foundation of the Texas Gulf Coast and La.
Fund (hereinafter fund) as a special escrow fund in the state treasury, which is established
to receive deposits related to donations made on tax returns for the benefit of the foundation,
and shall be administered by the secretary of the Dept. of Revenue (hereinafter secretary).
From monies deposited into the fund, the secretary is authorized to retain amounts necessary
to provide for expenses associated with administration of the fund. After retaining amounts
deemed necessary for administrative expenses, the secretary shall, every three months, remit
the remaining balance of monies in the fund to the foundation.
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.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from the foundation relative to its operations. The form and content of the
report shall be prescribed by the chairman of the committee, but shall at a minimum contain
a detailed explanation of the revenues and expenditures, as well as a description of the
organization's activities.
Effective for taxable years beginning on or after Jan. 1, 2011.
(Adds R.S. 47:120.95)