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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2011
SENATE BILL NO. 203
BY SENATORS PETERSON, DORSEY, ERDEY, JACKSON, MARIONNEAUX,
MORRELL, RISER, SHAW AND WILLARD-LEWIS
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 treasurer to make certain deposits into the fund; to provide for an effective date;9
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. Donation of Refund. Every individual who files an individual income16
tax return for the current tax year and who is entitled to a refund may designate17 SB NO. 203
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
on his current year return that all or any portion of the total amount of the1
refund to which he is entitled shall be donated to the Louisiana Food Bank2
Association, in lieu of that amount being paid to him as a refund, in which case3
the refund shall be reduced by the amount so designated. The designation shall4
be made at the time of filing the current year tax return and shall be made upon5
the income tax return form as prescribed by the secretary of the Department6
of Revenue, hereinafter referred to as the "secretary". No donation made7
under the provisions of this Part shall be invalid for want of an authentic act.8
B. There is hereby established in the state treasurer a special escrow9
fund to be known as the Louisiana Food Bank Association Fund, hereinafter10
referred to as the "fund". The fund is established to receive deposits of11
donations made on individual income tax returns for the benefit of the12
Louisiana Food Bank Association. The fund shall be administered by the13
treasurer, who shall every sixty days, remit the remaining balance of monies in14
the fund to the Louisiana Food Bank Association.15
Section 2. The provisions of this Act shall be applicable to taxable years beginning16
on or after January 1, 2011.17
Section 3. This Act shall become effective upon signature by the governor or, if not18
signed by the governor, upon expiration of the time for bills to become law without signature19
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If20
vetoed by the governor and subsequently approved by the legislature, this Act shall become21
effective on the day following such approval.22
The original instrument was prepared by Angela Lockett De Jean. The
following digest, which does not constitute a part of the legislative
instrument, was prepared by Riley Boudreaux.
DIGEST
Peterson (SB 203)
Proposed law provides for an individual income tax checkoff under which an individual can
donate a portion of his state income tax refund to the Louisiana Food Bank Association.
Proposed law establishes the Louisiana Food Bank Association 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. The treasurer is SB NO. 203
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
required to remit the remaining balance of monies in the fund to the Louisiana Food Bank
Association every 60 days.
Applicable to taxable years beginning on or after Jan. 1, 2011.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:120.96)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Authorizes the check off for the 2011 tax year.
2. Eliminates ability of a taxpayer to donate other money besides a refund to the
fund.
3. Transfer administration of the fund from the secretary of the Department of
Revenue to the treasurer and deletes a provision allowing retaining of money
to offset administrative costs.