ENROLLED
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Regular Session, 2012
HOUSE BILL NO. 300
BY REPRESENTATIVES LEGER, BARROW, WESLEY BI SHOP, BROADWATER,
BURFORD, HAZEL, HOFFMANN, JOHNSON, LAMBERT, LORUSSO,
RITCHIE, ROBIDEAUX, THIBAUT, PATRICK WILLIAMS, AND WILLMOTT
AND SENATORS BROOME, DORSEY-COL OMB, ERDEY, KOSTEL KA,
MORRELL, AND GARY SMITH
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 and Subpart EE of Part3
I of Chapter I of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, to4
be comprised of R.S. 47:120.107, relative to state individual income tax return5
checkoffs for certain donations; to provide for a method for individuals to donate all6
or a portion of any refund due to them to the American Red Cross; to provide for a7
method for individuals to donate all or a portion of any refund due to the New8
Opportunities Waiver Fund; to provide for the administration and disbursement of9
donated monies; to provide for reporting; to provide for an effective date; and to10
provide for related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. Subpart DD of Part I of Chapter 1 of Subtitle II of Title 47 of the13
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.106 and Subpart EE of Part14
I of Chapter I of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, comprised15
of R.S. 47:120.107 are hereby enacted to read as follows: 16
SUBPART DD. RED CROSS CHECKOFF DONATI ON17
§120.106. Income tax checkoff; donation for American Red Cross18
A. Every individual who files an individual income tax return for the current19
tax year and who is entitled to a refund may designate on his current year return that20
all or any portion of the total amount of the refund to which he is entitled shall be21
donated to the American Red Cross in lieu of that amount being paid to him as a22 ENROLLEDHB 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. Donated monies shall be administered by the secretary and4
distributed to the American Red Cross in accordance with the provisions of R.S.5
47:120.37. No donation made under the provisions of this Subpart shall be invalid6
for want of an authentic act.7
B. The House Committee on Ways and Means, may, at its discretion, request8
a report from the American Red Cross relative to its operations. The form and9
content of the report shall be prescribed by the chairman of the committee, but shall10
at a minimum contain a detailed explanation of the revenues and expenditures, as11
well as a description of the organization's activities. The committee may summon12
any person employed by or associated with the American Red Cross to provide13
testimony with respect to the report.14
SUBPART EE. NEW OPPORTUNITIES WAIVER FUND CHECKOFF DONATI ON15
§120.107. Income tax checkoff; donation for New Opportunities Waiver Fund16
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 New Opportunities Waiver Fund, created pursuant to R.S. 39:100.61,20
in lieu of that amount being paid to him as a refund. In this case the refund shall be21
reduced by the amount so designated. The designation shall be made at the time of22
filing the current year tax return and shall be made upon the income tax return form23
as prescribed by the secretary of the Department of Revenue. Donated monies shall24
be administered by the secretary and distributed to the New Opportunities Waiver25
Fund in accordance with the provisions of R.S. 47:120.37. No donation made under26
the provisions of this Subpart shall be invalid for want of an authentic act.27
B. The House Committee on Ways and Means, may, at its discretion, request28
a report from the Department of Health and Hospitals relative to the New29
Opportunities Waivers or the New Opportunities Waiver Fund. The form and30 ENROLLEDHB NO. 300
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content of the report shall be prescribed by the chairman of the committee, but shall1
at a minimum contain a detailed explanation of the revenues and expenditures, as2
well as a description of the department's activities. The committee may summon any3
person employed by or associated with the Department of Health and Hospitals to4
provide testimony with respect to the report.5
Section 2. The provisions of this Act shall be effective for taxable years beginning6
on or after January 1, 2012.7
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: