ENROLLED
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ACT No. 198
Regular Session, 2011
HOUSE BILL NO. 550
BY REPRESENTATIVE JOHNSON AND SENATORS AL ARIO, BROOME, CHABERT,
CHEEK, CROWE, DORSEY, GAUTREAUX, GUILLORY, JACKSON,
LAFLEUR, LONG, MARTINY, MILLS, MORRELL, MORRISH, MOUNT,
MURRAY, NEVERS, RISER, SHAW, THOMPSON, WALSWORTH, AND
WILLARD-LEWIS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
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 ENROLLEDHB NO. 550
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SUBPART BB. LOUISIANA MAKE-A-WISH ACT1
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 state treasurer, who shall every17
three months, remit the remaining balance of monies in the fund to the foundation.18
The foundation shall use the monies derived from such donations for the purpose of19
granting wishes to children within Louisiana who have life-threatening medical20
conditions.21
C. The House Committee on Ways and Means, may, at its discretion, request22
a report from the foundation relative to its operations. The form and content of the23
report shall be prescribed by the chairman of the committee, but shall at a minimum24
contain a detailed explanation of the revenues and expenditures, as well as a25
description of the organization's activities. The committee may summon any person26
employed by or associated with the foundation to provide testimony with respect to27
the report.28 ENROLLEDHB NO. 550
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Section 2. The provisions of this Act shall be effective for taxable years beginning1
on or after January 1, 2011.2
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: