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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 Odyssey Foundation5
for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum6
Disorder; to authorize the secretary of the Department of Revenue to administer and7
disburse donated monies; to provide for an effective date; and to provide for related8
matters.9
Be it enacted by the Legislature of Louisiana:10
Section 1. Subpart DD of Part I of Chapter 1 of Subtitle II of Title 47 of the11
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.105, is hereby enacted to read12
as follows:13
SUBPART DD. CENTER OF EXCELLENCE FOR AUTI SM SPECTRUM14
DISORDER DONATION15
ยง120.105. Income tax checkoff; Center of Excellence for Autism Spectrum Disorder16
Every individual who files an individual income tax return for the current tax17
year and who is entitled to a refund may designate on his current year return that all18
or any portion of the total amount of the refund to which he is entitled shall be19 HLS 12RS-39 ENGROSSED
HB NO. 650
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donated to Odyssey Foundation for the Arts, LLC for the Center of Excellence for1
Autism Spectrum Disorder, in lieu of that amount being paid to him as a refund. In2
this case the refund shall be reduced by the amount so designated. For purposes of3
listing this donation option on the tax return, the donation authorized by this Section4
shall be referred to as the "Center for Excellence for Autism Spectrum Disorder".5
The designation shall be made at the time of filing the current year tax return and6
shall be made upon the income tax return form as prescribed by the secretary of the7
Department of Revenue. Donated monies shall be administered by the secretary and8
disbursed to the Odyssey Foundation for the Arts, LLC for purposes of the Center9
of Excellence for Autism Spectrum Disorder in accordance with the provisions of10
R.S. 47:120.37. No donation made under the provisions of this Subpart shall be11
invalid for want of an authentic act.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 Odyssey
Foundation for the Arts, LLC for the Center of Excellence for Autism Spectrum
Disorder.
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 Odyssey Foundation
for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum Disorder.
Requires that the option for the donation be listed on the tax return as "Center of Excellence
for Autism Spectrum Disorder".
Proposed law provides that donated monies shall be administered and disbursed to the
Odyssey Foundation for the Arts, LLC for the Center of Excellence for Autism Spectrum
Disorder by the secretary of the Dept. of Revenue.
Effective for taxable years beginning on or after Jan. 1, 2012.
(Adds R.S. 47:120.105) HLS 12RS-39 ENGROSSED
HB NO. 650
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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 disbursement of donated monies from deposit into the Center of
Excellence for Autism Spectrum Disorder Fund to disbursement to the Odyssey
Foundation for the Arts, LLC for purposes of the Center for Excellence in
Autism Spectrum Disorder.
2. Specifies that the donation option be listed on the tax return as "Center of
Excellence for Autism Spectrum Disorder".