ENROLLED
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Regular Session, 2012
HOUSE BILL NO. 1106
BY REPRESENTATIVES KATRINA JACKSON, BARROW, BERTHELOT, WESLEY
BISHOP, BURRELL, COX, DIXON, GREENE, HOFFMANN, HONORE,
HOWARD, HUNTER, GIROD JACKSON, JAMES, JEFFERSON, NANCY
LANDRY, TERRY LANDRY, LEGER, NORTON, ORTEGO, PIERRE, POPE,
SMITH, ST. GERMAIN, THIERRY, AND PATRICK WILLIAMS AND
SENATORS BROOME, DORSEY-COLOMB, AND THOMPSON
AN ACT1
To enact Chapter 3 of Subtitle VII of Title 47 of the Louisiana Revised Statutes of 1950, to2
be comprised of R.S. 47:6301, relative to rebates; to authorize a rebate for donations3
to certain public schools; to provide for the amount and issuance of the rebate; to4
provide for certain requirements and limitations; to provide for an effective date; and5
to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Chapter 3 of Subtitle VII of Title 47 of the Louisiana Revised Statutes of8
1950, comprised of R.S. 47:6301, is hereby enacted to read as follows: 9
CHAPTER 3. REBATES FOR DONATIONS TO PUBLIC SCHOOLS10
ยง6301. Rebates; donations to public schools11
A.(1) There shall be allowed a rebate for donations a taxpayer makes during12
a taxable year to public schools which received a letter grade of "B", "C", "D", or "F"13
for the most recent year pursuant to the Louisiana School and District Accountability14
System. In order to qualify for the rebate, the donation shall be made by a taxpayer15
who files a Louisiana income tax return.16
(2) The donation shall be used by the public school for purchasing17
instructional materials and supplies used in classrooms or in tutorial programs to18
enhance student learning, for costs and expenses in establishing and maintaining19 ENROLLEDHB NO. 1106
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tutorial programs designed to enhance student academic achievement, for costs and1
expenses in establishing and maintaining in-school child care programs for student2
parents, for school based health clinics, or for meeting any of the requirements3
prescribed for academically unacceptable schools prescribed for in Chapter 16 of4
LAC 28:LXXXIII.5
(3) The amount of the rebate shall be as follows:6
(a) If a donation is made to a public school that received a letter grade of "F"7
or any variation thereof for the most recent year, pursuant to the Louisiana School8
and District Accountability System, the amount of the rebate shall be equal to9
seventy-five percent of the taxpayer's donation.10
(b) If a donation is made to a public school that received a letter grade of "D"11
or any variation thereof for the most recent year, pursuant to the Louisiana School12
and District Accountability System, the amount of the rebate shall be equal to13
seventy-five percent of the taxpayer's donation.14
(c) If a donation is made to a public school that received a letter grade of "B"15
or "C" or any variation thereof for the most recent year, pursuant to the Louisiana16
School and District Accountability System, the amount of the rebate shall be equal17
to seventy-five percent of the taxpayer's donation.18
(d) No rebate shall be issued for a donation to a public school that received19
a letter grade of "A" or any variation thereof, pursuant to the Louisiana School and20
District Accountability System.21
(4) The Department of Revenue shall provide a standardized format for a22
receipt to be issued by the public school to the taxpayer. The receipt shall indicate23
the amount of the donation to the public school and the letter grade the public school24
received pursuant to the Louisiana School and District Accountability System. The25
receipt shall also include certification by the public school that the donation will be26
used for one of the authorized purposes provided for in Paragraph (2) of this27
Subsection. The Department of Revenue shall require a taxpayer to provide a copy28
of the receipt when claiming the rebate authorized by this Section.29 ENROLLEDHB NO. 1106
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(5)(a) The governing authority of the public school which has received a1
donation eligible for a rebate pursuant to this Section shall provide a public report2
to the Department of Revenue which shall be prepared by a certified public3
accountant and shall be submitted to the department no later than the first day of4
January each year. The report shall contain the name and address of the public5
school, the total number and total dollar amount of donations received during the6
previous fiscal year, the total amount of contributions made by each contributor7
during the previous calendar year, and the social security number or Louisiana8
taxpayer identification number of each contributor.9
(b) Upon receipt of such report, the Department of Revenue shall prepare10
from its records as an addendum to each report, the amount and date of issuance of11
each rebate issued for a donation made to such school pursuant to this Section. The12
release of such information shall not be a violation of R.S. 47:1508.13
(c) An electronic format for this report shall be furnished to the Department14
of Education by the Department of Revenue on or by the first day of February of15
each year.16
B. The total amount of rebates that shall be issued pursuant to the provisions17
of this Section shall not exceed ten million dollars per calendar year; however, in any18
year in which the amount of rebates awarded reaches ninety percent of the current19
year annual cap, the annual cap for the next year shall be increased by twenty20
percent.21
C. The Department of Revenue shall approve rebates on a first-come, first-22
served basis until the maximum amount of rebates has been issued starting on23
January first for income tax years ending prior to that date; however, all rebate24
requests received on the same business day shall be treated as received at the same25
time, and if the aggregate amount of rebate requests received on a single business26
day exceeds the total amount of available rebates, rebates shall be approved on a pro27
rata basis.28
D. Notwithstanding any provision of law to the contrary, the secretary of the29
Department of Revenue shall make the rebate authorized pursuant to the provisions30 ENROLLEDHB NO. 1106
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of this Section from the current collections of the taxes imposed by this Title as1
amended.2
Section 2. The provisions of this Act shall become effective on January 1, 2013, and3
shall be applicable to donations made to a public school for the 2013-2014 school year and4
thereafter.5
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: