HLS 12RS-1004 ORIGINAL
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are additions.
Regular Session, 2012
HOUSE BILL NO. 416
BY REPRESENTATIVE MACK
FUNDS/FUNDING: Creates a special treasury fund for purposes of drug testing treatment
of recipients of certain public assistance
AN ACT1
To enact R.S. 46:460.11 and Subpart DD of Part I of Chapter I of Subtitle II of Title 47 of2
the Louisiana Revised Statutes of 1950, to be comprised of R.S. 47:120.103, relative3
to funds for drug testing and treatment of adult recipients of certain public assistance;4
to create the Family Independence Temporary Assistance Program Drug Testing and5
Treatment Fund; to provide for the deposit, use, and investment of monies in the6
fund; to provide for a refund checkoff on individual income tax returns for the fund;7
to provide for an effective date; and to provide for related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. R.S. 46:460.11 is hereby enacted to read as follows: 10
§460.11. Family Independence Temporary Assistance Program Drug Testing and11
Treatment Fund12
A. The Family Independence Temporary Assistance Program Drug Testing13
and Treatment Fund, hereinafter referred to as the "fund", is hereby established as14
a special fund in the state treasury.15
B. Monies in the fund shall be invested by the state treasurer in the same16
manner as those in the state general fund and interest earnings on the investment of17
the monies in the fund shall be credited to the fund. Any unencumbered or18
unexpended monies in the fund at the end of the fiscal year shall remain in the fund.19 HLS 12RS-1004 ORIGINAL
HB NO. 416
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C. The source of monies deposited into the fund shall be any monies1
appropriated annually by the legislature including donations, gifts, grants, or any2
other monies which may be provided by law including donations from the income3
tax checkoff as provided in R.S. 47:120.103.4
D. Monies in the fund shall be used solely for the purpose of activities related5
to the random drug testing of adult recipients of cash assistance and for any6
education or rehabilitation programs required of recipients randomly drug tested.7
E. The monies in the fund shall be allocated as follows:8
(1) No less than two hundred fifty thousand dollars shall be reserved in the9
fund and shall be available for appropriation to the attorney general for the purpose10
of defending lawsuits against the state relative to random drug testing and treatment11
of adult recipients of public assistance.12
(2) Of the remaining monies in the fund, after the requirements of Paragraph13
(1) of this Subsection are satisfied, fifty percent shall be available for appropriation14
for the costs associated with random drug testing for certain adult recipients of public15
assistance and fifty percent shall be available for appropriation for any education or16
rehabilitation programs required of recipients randomly drug tested.17
Section 2. Subpart DD of Part I of Chapter I of Subtitle II of Title 47 of the Louisiana18
Revised Statutes of 1950, comprised of R.S. 47:120.103, is hereby enacted to read as19
follows: 20
SUBPART DD. FAMILY INDEPENDENCE TEMPORARY ASSI STANCE21
PROGRAM DRUG TESTING AND TREATMENT FUND22
CHECKOFF DONATION23
§120.103. Income tax checkoff; donation for the Family Independence Temporary24
Assistance Program Drug Testing and Treatment Fund25
A. Every individual who files an individual income tax return for the current26
tax year and who is entitled to a refund may designate on his current year return that27
all or any portion of the total amount of the refund to which he is entitled shall be28
donated to the Family Independence Temporary Assistance Program Drug Testing29 HLS 12RS-1004 ORIGINAL
HB NO. 416
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and Treatment Fund, created pursuant to R.S. 46:460.11, for the purpose of activities1
related to the drug testing of adult recipients of cash assistance and for any education2
or rehabilitation programs required of recipients, in lieu of that amount being paid3
to him as a refund. In this case the refund shall be reduced by the amount so4
designated. The designation shall be made at the time of the filing of the current5
year tax return and shall be made upon the income tax return form as provided by the6
secretary of the Department of Revenue, hereinafter referred to as the "secretary".7
No donation made under the provisions of this Subsection shall be invalid for lack8
of an authentic act.9
B. At the time the secretary determines that a refund is due on a taxpayer's10
income tax return upon which a designation is made for a donation to the fund, the11
secretary shall transfer from general collections an amount equal to the amount of12
the donation to be deposited in and credited to the fund. This transfer shall occur13
within one hundred twenty days of the date upon which the return was received, or14
the due date of the return, whichever is later. The secretary shall also maintain a15
register of the amount of each donation and the name of the donor.16
Section 3. The provisions of Section 2 of this Act shall be effective for taxable years17
beginning on or after January 1, 2012.18
Section 4. This Act shall take effect and become operative if and when the Act19
which originated as House Bill No. ___ of this 2012 Regular Session of the Legislature is20
enacted and becomes effective.21
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)]
Mack HB No. 416
Abstract: Creates the Family Independence Temporary Assistance Program Drug Testing
and Treatment Fund and provides for a refund checkoff on individual state income
tax returns for the fund.
Proposed law creates the Family Independence Temporary Assistance Program Drug Testing
and Treatment Fund as a special fund in the treasury. HLS 12RS-1004 ORIGINAL
HB NO. 416
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are additions.
Proposed law provides that the source of monies into the fund are those appropriated
annually by the legislature including donations, gifts, grants, or any other monies which may
be provided by law including donations from the income tax checkoff as provided in
proposed law.
Proposed law provides that the fund shall be used solely for the purpose of activities related
to the random drug testing of adult recipients of cash assistance and for any education or
rehabilitation programs required of recipients.
Proposed law further provides that the monies in the fund shall be allocated as follows:
(1)$250,000 shall be reserved in the fund and available for appropriation by the attorney
general for the purpose of defending lawsuits against the state relative to drug testing
and treatment of adult recipients of public assistance.
(2)Of the remaining monies in the fund, after the $250,000 reserve for the attorney
general, 50% shall be available for appropriation for the costs associated with
random drug testing for certain adult recipients of public assistance and 50% shall
be available for appropriation for any education or rehabilitation programs required
of recipients randomly drug tested.
Proposed law provides for an individual income tax checkoff under which an individual can
donate a portion of his state income tax refund to the Family Independence Temporary
Assistance Program Drug Testing and Treatment Fund.
Proposed law provides for the determination by the secretary of amounts of donations and
for corresponding deposits of money from general collections into the fund.
The provisions of the individual income tax checkoff are effective for taxable years
beginning on or after Jan. 1, 2012.
Effective if and when House Bill No. ___ of this 2012 Regular Session is enacted and
becomes effective.
(Adds R.S. 46:460.11 and R.S. 47:120.103)