HLS 12RS-39 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 650
BY REPRESENTATIVE PATRICK WILLIAMS
TAX/INCOME-INDIV/RETURN: Creates an individual income tax return checkoff for
donations to the establishment and operation of a center of excellence for autism
spectrum disorder
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. 47:120.105, relative to state3
individual income tax return checkoffs for certain donations; to provide for a method4
for individuals to donate a portion of any refund due them to the Center of5
Excellence for Autism Spectrum Disorder Fund; to authorize the secretary of the6
Department of Revenue to forward certain monies to the state treasurer for deposit7
into the fund; to provide for an effective date; and to provide for related 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. 47:120.105, is hereby enacted to read11
as follows:12
SUBPART DD. CENTER OF EXCELLENCE FOR AUTI SM SPECTRUM13
DISORDER DONATION14
ยง120.105. Income tax checkoff; Center of Excellence for Autism Spectrum Disorder15
A. Every individual who files an individual income tax return for the current16
tax year and who is entitled to a refund may designate on his current year return that17
all or any portion of the total amount of the refund to which he is entitled shall be18
donated to the Center of Excellence for Autism Spectrum Disorder Fund, in lieu of19 HLS 12RS-39 ORIGINAL
HB NO. 650
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
that amount being paid to him as a refund. In this case the refund shall be reduced1
by the amount so designated. The designation shall be made at the time of filing the2
current year tax return and shall be made upon the income tax return form as3
prescribed by the secretary of the Department of Revenue, hereinafter referred to as4
the "secretary". No donation made under the provisions of this Subpart shall be5
invalid for want of an authentic act.6
B. Upon receipt of any taxpayer's income tax return upon which a7
designation to the fund has been made, the secretary shall enter into a central record8
the amount of the donation and the name of the donor. The secretary shall forward9
such amounts directly to the state treasurer for deposit in the Center of Excellence10
for Autism Spectrum Disorder Fund created pursuant to the provisions of R.S.11
39:100.122.12
Section 2. The provisions of this Act shall be effective for taxable years beginning13
on or after January 1, 2012.14
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)]
Patrick Williams HB No. 650
Abstract: Provides for an individual income tax checkoff for donations to the Center of
Excellence for Autism Spectrum Disorder Fund.
Proposed law provides for an individual income tax checkoff for an individual to designate
that all or any portion of an income tax refund shall be donated to the Center of Excellence
for Autism Spectrum Disorder Fund.
Proposed law requires the secretary to enter into a central record the amount of the donation
and the name of the donor. Further requires the secretary to forward such amounts directly
to the state treasurer for deposit in the Center of Excellence for Autism Spectrum Disorder
Fund created pursuant to present law.
Effective for taxable years beginning on or after Jan. 1, 2012.
(Adds R.S. 47:120.105)