HLS 12RS-1241 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. 714
BY REPRESENTATIVE LAMBERT
TAX/TAX REBATES: Authorizes a rebate for purchases of automated external
defibrillator devices by certain dentists
AN ACT1
To enact Chapter 3 of Subtitle VII of Title 47 of the Louisiana Revised Statutes of 1950, to2
be comprised of R.S. 47:6301, relative to rebates; to authorize a rebate for certain3
purchases by dentists; to provide for definitions, requirements, and limitations; to4
provide for the amount, and issuance of rebates; to provide for an effective date; and5
to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Chapter 3 of Subtitle VII of Title 47 of the Louisiana Revised Statutes of8
1950, comprised of R.S. 47:6301, is hereby enacted to read as follows: 9
ยง6301. Rebates; purchases of automated external defibrillators or AEDs by dentists10
A. There shall be allowed a rebate for purchases of automated external11
defibrillators or AEDs in compliance with requirements set forth by the Louisiana12
State Board of Dentistry by dentists licensed in Louisiana or dental corporations13
which employ dentists licensed to practice in Louisiana. In order to qualify for the14
rebate, the purchase shall be made by a taxpayer who files a Louisiana income tax15
return. The amount of the rebate shall be equal to the cost of purchasing the16
automated external defibrillator or AED.17
B. For purposes of this Section, the term "automated external defibrillator"18
and "AED" shall mean a medical device heart monitor and defibrillator that has19
received approval of its pre-market notification filed pursuant to 21 U.S.C. 360(k)20 HLS 12RS-1241 ORIGINAL
HB NO. 714
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are additions.
from the United States Food and Drug Administration; is capable of recognizing the1
presence or absence of ventricular fibrillation or rapid ventricular tachycardia and2
is capable of determining whether defibrillation should be performed; upon3
determining that defibrillation should be performed, automatically charges and4
requests delivery of an electrical impulse to an individual's heart; and is capable of5
delivering the electrical impulse to an individual's heart.6
C. The Department of Revenue shall provide a standardized form for a7
taxpayer to indicate the value of the automated external defibrillator purchased by8
the dentist or dental corporation. The Department of Revenue shall require a9
taxpayer to provide a copy of this receipt when claiming the rebate authorized by this10
Section.11
D. Notwithstanding any provision of law to the contrary, the secretary of the12
Department of Revenue shall make the rebate authorized pursuant to the provisions13
of this Section from the current collections of the taxes imposed by Title 47 of the14
Louisiana Revised Statutes of 1950, as amended.15
Section 2. This Act shall become effective upon signature by the governor or, if not16
signed by the governor, upon expiration of the time for bills to become law without signature17
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If18
vetoed by the governor and subsequently approved by the legislature, this Act shall become19
effective on the day following such approval.20
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)]
Lambert HB No. 714
Abstract: Authorizes a rebate for purchases of automated external defibrillators or AEDs
by dentists or dental corporations.
Proposed law authorizes a rebate for purchases of automated external defibrillators or AEDs
in compliance with requirements set forth by the La. State Board of Dentistry by dentists
licensed in La. or dental corporations which employ dentists licensed to practice in La. In
order to qualify for the rebate, the purchase shall be made by a taxpayer who files a La.
income tax return. The amount of the rebate shall be equal to the actual cost of purchasing
the AED. HLS 12RS-1241 ORIGINAL
HB NO. 714
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are additions.
Proposed law defines an "AED" as a medical device heart monitor and defibrillator that has
received approval of its pre-market notification filed pursuant to federal law from the U.S.
Food and Drug Administration; is capable of recognizing the presence or absence of
ventricular fibrillation or rapid ventricular tachycardia and is capable of determining whether
defibrillation should be performed; upon determining that defibrillation should be
performed, automatically charges and requests delivery of an electrical impulse to an
individual's heart; and is capable of delivering the electrical impulse to an individual's heart.
Proposed law requires DOR to approve a standardized form for a taxpayer to indicate the
value of the AED. Requires a taxpayer to provide a copy of this receipt when claiming the
rebate authorized by proposed law.
Proposed law requires DOR to pay rebates from the current collections of the taxes imposed
by present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:6301)