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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 ENROLLED
SENATE BILL NO. 30
BY SENATOR WALSWORTH
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
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
R.S. 25:1231, et seq., and Battle of New Orleans Bicentennial Commission, as18
provided for in Chapter 27-A of Title 25, R.S. 25:1238.1, et seq., in lieu of that19
amount being paid to him as a refund, in which case the refund shall be reduced20
by the amount so designated. The designation shall be made at the time of the21
filing of the current year tax return and shall be made on the income tax return22
form as prescribed by the secretary of the Department of Revenue. No donation23
made under the provisions of this Subsection shall be invalid for lack of an24
authentic act.25
ACT No. 127 SB NO. 30 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
B.(1) Funds received by the Department of Revenue as provided for in1
Subsection B of this Section shall be remitted to Louisiana Historical Legacy2
Incorporated, a 501(c)(3) non-profit foundation, registered with the Louisiana3
Secretary of State’s office, to accept donations to assist with funding the4
statutory missions of the Louisiana Bicentennial Commission and the Battle of5
New Orleans Bicentennial Commission.6
(2) The donations remitted to Louisiana Historical Legacy Incorporated7
shall be used solely for the purposes provided for in Chapters 27 and 27-A of8
Title 25.9
(3) The annual reports required by R.S. 25:1238.5 and R.S. 25:1235 shall10
include an accounting of refund donations received and a detailed explanation11
of expenditures, as well as a description of the Louisiana Historical Legacy12
Incorporated's activities.13
Section 2. The provisions of this Act shall be applicable to taxable years beginning14
on or after January 1, 2011 and before January 1, 2016.15
Section 3. This Act shall become effective upon signature by the governor or, if not16
signed by the governor, upon expiration of the time for bills to become law without signature17
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If18
vetoed by the governor and subsequently approved by the legislature, this Act shall become19
effective on the day following such approval.20
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: