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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. 30
BY SENATOR WALSWORTH
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
REVENUE DEPARTMENT. Provides for donations of tax refunds to the Louisiana
Bicentennial Commission through a check-off box on state income tax returns. (gov sig)
AN ACT1
To enact Subpart O of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised2
Statutes of 1950, to be comprised of R.S. 47:120.38, relative to donations of refunds;3
to provide for such donations to the Louisiana Bicentennial Commission and Battle4
of New Orleans Bicentennial Commission; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. Subpart O of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana7
Revised Statutes of 1950, comprised of R.S. 47:120.38 is hereby enacted to read as follows:8
SUBPART O. LOUISIANA BICENTENNIAL COMMISSION AND9
BATTLE OF NEW ORLEANS BICENTENNIAL COMMISSION DONATION10
§120.38. Income tax checkoff; donation for Louisiana Bicentennial Commission11
and Battle of New Orleans Bicentennial Commission 12
A. Every individual who files an individual income tax return for the13
current tax year and who is entitled to a refund may designate on his current14
year return that all or any portion of the total amount of the refund to which he15
is entitled shall be donated to the Louisiana Bicentennial Commission, as16
provided for in Chapter 27 of Title 25 of the Louisiana Revised Statutes of 1950,17 SB NO. 30
SLS 11RS-171 REENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
R.S. 25:1231, et seq., and Battle of New Orleans Bicentennial Commission, as1
provided for in Chapter 27-A of Title 25, R.S. 25:1238.1, et seq., in lieu of that2
amount being paid to him as a refund, in which case the refund shall be reduced3
by the amount so designated. The designation shall be made at the time of the4
filing of the current year tax return and shall be made on the income tax return5
form as prescribed by the secretary of the Department of Revenue. No donation6
made under the provisions of this Subsection shall be invalid for lack of an7
authentic act.8
B.(1) Funds received by the Department of Revenue as provided for in9
Subsection B of this Section shall be remitted to Louisiana Historical Legacy10
Incorporated, a 501(c)(3) non-profit foundation, registered with the Louisiana11
Secretary of State’s office, to accept donations to assist with funding the12
statutory missions of the Louisiana Bicentennial Commission and the Battle of13
New Orleans Bicentennial Commission.14
(2) The donations remitted to Louisiana Historical Legacy Incorporated15
shall be used solely for the purposes provided for in Chapters 27 and 27-A of16
Title 25.17
(3) The annual reports required by R.S. 25:1238.5 and R.S. 25:1235 shall18
include an accounting of refund donations received and a detailed explanation19
of expenditures, as well as a description of the Louisiana Historical Legacy20
Incorporated 's activities.21
Section 2. The provisions of this Act shall be applicable to taxable years beginning22
on or after January 1, 2011 and before January 1, 2016.23
Section 3. This Act shall become effective upon signature by the governor or, if not24
signed by the governor, upon expiration of the time for bills to become law without signature25
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If26
vetoed by the governor and subsequently approved by the legislature, this Act shall become27
effective on the day following such approval.28 SB NO. 30
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument was prepared by Riley Boudreaux. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Cathy Wells.
DIGEST
Walsworth (SB 30)
Proposed law requires that refunds donated be remitted to the Louisiana Historical Legacy
Incorporated, a 501(c)(3) non-profit foundation, which accepts donations to assist with
funding the statutory missions of the Louisiana Bicentennial Commission and the Battle of
New Orleans Bicentennial Commission.
Applicable to taxable years beginning on or after January 1, 2011 and before January 1,
2016.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:120.38)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Includes the Battle of New Orleans Bicentennial Commission.
2. Instead of a deposit in a special fund in the state treasury, requires remittance
to Louisiana Historical Legacy Incorporated.
3. Makes the law applicable for 5 tax years.
Senate Floor Amendments to engrossed bill.
1. Makes technical corrections.