HLS 12RS-763 ORIGINAL
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are additions.
Regular Session, 2012
HOUSE BILL NO. 300
BY REPRESENTATIVE LEGER
TAX/INCOME TAX: Authorizes the addition of a donation to the American Red Cross as
a "check off" on the individual income tax return form
AN ACT1
To enact Subpart DD 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.47:120.106, relative to state3
individual income tax return checkoffs for certain donations; to provide for a method4
for individuals to donate all or a portion of any refund due to them to the American5
Red Cross; to establish the American Red Cross Fund as a special escrow fund in the6
state treasury; to provide for the administration and use of monies in the fund; to7
authorize the secretary of the Department of Revenue to make certain deposits into8
the fund; to provide for reporting; to provide for an effective date; and to provide for9
related matters. 10
Be it enacted by the Legislature of Louisiana:11
Section 1. Subpart DD of Part 1 of Chapter 1 of Subtitle II of Title 47 of the12
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.106, is hereby enacted to read13
as follows: 14
SUBPART DD. Red Cross Checkoff Donation15
ยง120.106. Income tax checkoff; donation for American Red Cross16
A. Every individual who files an individual income tax return for the current17
tax year and who is entitled to a refund may designate on his current year return that18
all or any portion of the total amount of the refund to which he is entitled shall be19
donated to the American Red Cross in lieu of that amount being paid to him as a20 HLS 12RS-763 ORIGINAL
HB NO. 300
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refund. In this case the refund shall be reduced by the amount so designated. The1
designation shall be made at the time of filing the current year tax return and shall2
be made upon the income tax return form as prescribed by the secretary of the3
Department of Revenue. No donation made under the provisions of this Subpart4
shall be invalid for want of an authentic act.5
B. There is hereby established in the state treasury a special escrow fund to6
be known as the American Red Cross Fund, hereinafter referred to as the "fund".7
The fund is established to receive deposits of donations made on individual income8
tax returns for the benefit of the American Red Cross. The fund shall be9
administered by the state treasurer, who shall every three months, remit the10
remaining balance of monies in the fund to the American Red Cross.11
C. The House Committee on Ways and Means, may, at its discretion, request12
a report from the American Red Cross relative to its operations. The form and13
content of the report shall be prescribed by the chairman of the committee, but shall14
at a minimum contain a detailed explanation of the revenues and expenditures, as15
well as a description of the organization's activities. The committee may summon16
any person employed by or associated with the American Red Cross to provide17
testimony with respect to the report.18
Section 2. The provisions of this Act shall be effective for taxable years beginning19
on or after January 1, 2012.20
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Leger HB No. 300
Abstract: Provides for an individual income tax checkoff for donations to the American
Red Cross.
Proposed law provides for an income tax checkoff under which an individual can donate all
or a portion of his state income tax refund to the American Red Cross in lieu of that amount
being paid as a refund.
Proposed law establishes the American Red Cross Fund, "fund", as a special escrow fund
in the state treasury, which is established to receive deposits related to donations made on HLS 12RS-763 ORIGINAL
HB NO. 300
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are additions.
tax returns for the benefit of the American Red Cross, and shall be administered by the
treasurer. The treasurer shall remit the remaining balance of monies in the fund to the
American Red Cross every three months.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from the American Red Cross relative to its operations. The form and
content of the report shall be prescribed by the chairman of the committee, but shall at a
minimum contain a detailed explanation of the revenues and expenditures, as well as a
description of the organization's activities.
Effective for taxable years beginning on or after Jan. 1, 2012.
(Adds 47:120.106)