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Regular Session, 2012
HOUSE BILL NO. 490
BY REPRESENTATIVE ROBIDEAUX
REVENUE DEPARTMENT: Provides for the uniform administration of donations
designated on income tax returns
AN ACT1
To amend and reenact R.S. 47:120.37, relative to the Department of Revenue; to provide2
with respect to donations made on income tax returns for certain charitable and3
philanthropic purposes; to require a uniform policy of administration for donated4
monies; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:120.37 is hereby amended and reenacted to read as follows: 7
ยง120.37. Refund designation on tax form 8
A. Notwithstanding any other provisions of this Part any provision set forth9
in R.S. 47:120.3 through 120.101 or any other provision of law to the contrary, the10
designation to donate all or any portion of the total amount of tax refund shall be11
made at the time of the filing of the current year tax return and shall be made on the12
income tax return form as prescribed by the secretary of the Department of Revenue.13
B. When the total amount of tax refunds donated to any donee is less than14
ten thousand dollars per year for two consecutive years, designation of such donee15
shall be removed from the income tax form.16
C. Notwithstanding any other provisions of this Part any provision set forth17
in R.S. 47:120.3 through 120.101 or any other provision of law to the contrary, upon18
receipt of any taxpayer's current year income tax return upon which the designation19
of a donation has been made, the secretary shall enter in a central record the amount20 HLS 12RS-1135 ENGROSSED
HB NO. 490
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of the donation and the name of the donor. The Notwithstanding any provision set1
forth in R.S. 47:120.3 through 120.101 or any other provision of law to the contrary,2
the amount of the donations received by the secretary, less twenty percent credited3
to the department's expenses to defray administrative and printing expenses, shall be4
disbursed to the designated donee or as provided in the Act establishing such5
donation before March first of the year following the year in which the tax return6
was filed. Following the initial disbursement of monies, the secretary shall quarterly7
disburse monies to the designated donees. The provisions of this Subsection shall8
supercede any other provision of law in Title 47 of the Louisiana Revised Statutes9
of 1950, to the contrary.10
D. The provisions of this Subpart are Section shall be applicable to all11
existing and future refund donations, including but not limited to donations provided12
by Subparts G, H, and I of this Part and Part VI of Chapter 4 of Title 46 of the as13
provided for in Chapter 1 of Title 47 of the Louisiana Revised Statutes of 1950.14
Section 2. This Act shall become effective on June 30, 2012; if vetoed by the15
governor and subsequently approved by the legislature, this Act shall become effective on16
June 30, 2012, or on the day following such approval by the legislature, whichever is later.17
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)]
Robideaux HB No. 490
Abstract: Establishes a uniform method of administration for donations made for charitable
and philanthropic organizations on income tax returns.
Present law authorizes the donation of income tax refunds for purposes of specific charitable
and philanthropic organizations.
Present law provides various methods for the administration of such monies.
Proposed law provides a uniform method of administration for donations authorized by
present law. Donated monies shall be disbursed by the secretary of the Dept. of Revenue to
the respective recipient entities on a quarterly basis.
Effective June 30, 2012.
(Amends R.S. 47:120.37) HLS 12RS-1135 ENGROSSED
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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. Changed the distribution schedule from March of each year to quarterly.