SLS 11RS-344 ORIGINAL
Page 1 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 203
BY SENATOR PETERSON
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/INCOME/PERSONAL. Creates an individual income tax return checkoff for
donations to the Louisiana Food Bank Association. (gov sig)
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. 47:120.96, 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 provide for the disposition of such donated monies; to establish6
the Louisiana Food Bank Association Fund as a special escrow fund in the state7
treasury; to provide for the administration and use of monies in the fund; to authorize8
the secretary of the Department of Revenue to make certain deposits into the fund;9
to provide for an effective date; and to provide for related matters.10
Be it enacted by the Legislature of Louisiana:11
Section 1. Subpart BB of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana12
Revised Statutes of 1950, comprised of R.S. 47:120.96, is hereby enacted to read as follows:13
SUBPART BB. LOUISIANA FOOD BANK ASSOCIATION DONATION14
§120.96. Income tax checkoff; donation for Louisiana Food Bank Association15
A.(1) Donation of Refund. Every individual who files an individual16
income tax return for the current tax year and who is entitled to a refund may17 SB NO. 203
SLS 11RS-344 ORIGINAL
Page 2 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
designate on his current year return that all or any portion of the total amount1
of the refund to which he is entitled shall be donated to the Louisiana Food2
Bank Association, in lieu of that amount being paid to him as a refund, in which3
case the refund shall be reduced by the amount so designated. The designation4
shall be made at the time of filing the current year tax return and shall be made5
upon the income tax return form as prescribed by the secretary of the6
Department of Revenue, hereinafter referred to as the "secretary". No7
donation made under the provisions of this Part shall be invalid for want of an8
authentic act.9
(2) Other Donations. Every individual who files an individual income10
tax return for the current tax year and who owes additional income tax may, in11
addition to payment of that tax liability, make and pay an additional donation12
of money to the Louisiana Food Bank Association. The donation shall be made13
at the time of filing the current year tax return and shall be made upon the14
income tax return form as prescribed by the secretary. No donation made15
under the provisions of this Part shall be invalid for want of an authentic act.16
B. There is hereby established in the state treasury a special escrow fund17
to be known as the Louisiana Food Bank Association Fund, hereinafter referred18
to as the "fund". The fund is established to receive deposits of donations made19
on individual income tax returns for the benefit of the Louisiana Food Bank20
Association. The fund shall be administered by the secretary, who is authorized21
to retain from monies deposited into the fund amounts necessary to provide for22
expenses associated with its administration. The secretary shall, every sixty23
days, remit the remaining balance of monies in the fund to the Louisiana Food24
Bank Association.25
C.(1) Disposition of donated refunds. At the time the secretary26
determines that a refund is due on a taxpayer's income tax return upon which27
a designation is made for a donation to the Louisiana Food Bank Association,28
the secretary shall transfer from general collections an amount equal to the29 SB NO. 203
SLS 11RS-344 ORIGINAL
Page 3 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
amount of the donation to be deposited in and credited to the fund. The1
secretary shall also maintain a register of the amount of each donation and the2
name of the donor.3
(2) Disposition of other donations. At the time the secretary determines4
that a tax return for a taxpayer who owes additional taxes contains a payment5
of money in excess of the taxes due and a designation by the taxpayer that the6
additional monies represent a donation to the Louisiana Food Bank Association,7
the secretary shall transfer from general collections an amount equal to the8
amount of the donation for deposit in and credit to the fund.9
Section 2. The provisions of this Act shall be applicable to taxable years beginning10
on or after January 1, 2012.11
Section 3. This Act shall become effective upon signature by the governor or, if not12
signed by the governor, upon expiration of the time for bills to become law without signature13
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If14
vetoed by the governor and subsequently approved by the legislature, this Act shall become15
effective on the day following such approval.16
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Angela L. DeJean.
DIGEST
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 Louisiana Food Bank
Association.
Proposed law establishes the Louisiana Food Bank Association 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 Louisiana Food Bank Association, 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 60 days, remit the
remaining balance of monies in the fund to the Louisiana 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.
Applicable to taxable years beginning on or after Jan. 1, 2012. SB NO. 203
SLS 11RS-344 ORIGINAL
Page 4 of 4
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:120.96)