ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 132
Regular Session, 2012
HOUSE BILL NO. 650
BY REPRESENTATIVES PATRICK WILLIAMS AND FOIL
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
donated to Odyssey Foundation for the Arts, LLC for the Center of Excellence for20
Autism Spectrum Disorder, in lieu of that amount being paid to him as a refund. In21
this case the refund shall be reduced by the amount so designated. For purposes of22
listing this donation option on the tax return, the donation authorized by this Section23
shall be referred to as the "Center of Excellence for Autism Spectrum Disorder".24 ENROLLEDHB NO. 650
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are additions.
The designation shall be made at the time of filing the current year tax return and1
shall be made upon the income tax return form as prescribed by the secretary of the2
Department of Revenue. Donated monies shall be administered by the secretary and3
disbursed to the Odyssey Foundation for the Arts, LLC for purposes of the Center4
of Excellence for Autism Spectrum Disorder in accordance with the provisions of5
R.S. 47:120.37. No donation made under the provisions of this Subpart shall be6
invalid for want of an authentic act.7
Section 2. The provisions of this Act shall be effective for taxable years beginning8
on or after January 1, 2012.9
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: