HLS 12RS-763 ENGROSSED
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Regular Session, 2012
HOUSE BILL NO. 300
BY REPRESENTATIVES LEGER, BARROW, WESLEY BISHOP, BROADWATER,
BURFORD, HAZEL, HOFFMANN, JOHNSON, LAMBERT, LORUSSO,
RITCHIE, ROBIDEAUX, THIBAUT, WHITNEY, PATRICK WILLIAMS, AND
WILLMOTT
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 provide for the administration and disbursement of donated monies;6
to provide for reporting; to provide for an effective date; and to provide for related7
matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. Subpart DD of Part I of Chapter 1 of Subtitle II of Title 47 of the10
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.106, is hereby enacted to read11
as follows: 12
SUBPART DD. RED CROSS CHECKOFF DONATI ON13
ยง120.106. Income tax checkoff; donation for American Red Cross14
A. Every individual who files an individual income tax return for the current15
tax year and who is entitled to a refund may designate on his current year return that16
all or any portion of the total amount of the refund to which he is entitled shall be17
donated to the American Red Cross in lieu of that amount being paid to him as a18
refund. In this case the refund shall be reduced by the amount so designated. The19 HLS 12RS-763 ENGROSSED
HB NO. 300
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designation shall be made at the time of filing the current year tax return and shall1
be made upon the income tax return form as prescribed by the secretary of the2
Department of Revenue. Donated monies shall be administered by the secretary and3
distributed to the American Red Cross in accordance with the provisions of R.S.4
47:120.37. No donation made under the provisions of this Subpart shall be invalid5
for want of an authentic act.6
B. The House Committee on Ways and Means, may, at its discretion, request7
a report from the American Red Cross relative to its operations. The form and8
content of the report shall be prescribed by the chairman of the committee, but shall9
at a minimum contain a detailed explanation of the revenues and expenditures, as10
well as a description of the organization's activities. The committee may summon11
any person employed by or associated with the American Red Cross to provide12
testimony with respect to the report.13
Section 2. The provisions of this Act shall be effective for taxable years beginning14
on or after January 1, 2012.15
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 requires donated monies to be administered by the secretary of the Dept. of
Revenue and to be quarterly disbursed to donees.
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) HLS 12RS-763 ENGROSSED
HB NO. 300
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Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Deleted establishment of the American Red Cross Fund for deposit of monies
related to donations made on tax returns for the benefit of the American Red
Cross. Further deleted requirement that the treasurer remit the balance of monies
in the fund to the American Red Cross every three months.
2. Added provision for the uniform administration and disbursement of monies
donated on tax returns by the secretary of the Dept. of Revenue.