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Regular Session, 2012
SENATE BILL NO. 215
BY SENATOR MILLS
CHILDREN/FAMILY SERVICES DEPT. Provides funding to enhance fraud and abuse
detection and prevention activities related to the Supplemental Nutrition Assistance
Program. (gov sig)
AN ACT1
To enact Subpart E of Part II of Chapter 3 of Title 46 of the Louisiana Revised Statutes of2
1950, to be comprised of R.S. 46:290.1, and Subpart P of Part I of Chapter 1 of3
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, comprised of R.S.4
47:120.39, relative to fraud and abuse detection and prevention with regard to the5
Supplemental Nutrition Assistance Program; to create and provide for donations to6
the SNAP Fraud and Abuse Detection and Prevention Fund; to provide for7
investment and appropriation of monies in the fund; to provide relative to donation8
of tax refunds; and to provide for related matters.9
Be it enacted by the Legislature of Louisiana:10
Section 1. Subpart E of Part II of Chapter 3 of Title 46 of the Louisiana Revised11
Statutes of 1950, comprised of R.S. 46:290.1, is hereby enacted to read as follows: 12
SUBPART E. SNAP FRAUD AND ABUSE DETECTION AND PREVENTION13
§290.1. SNAP Fraud and Abuse Detection and Prevention Fund14
A. The SNAP Fraud and Abuse Detection and Prevention Fund,15
hereafter referred to as the "fund", is hereby created in the state treasury as a16
special fund. The monies in the fund shall be invested by the state treasurer in17 SB NO. 215
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the same manner as monies in the state general fund and interest earned on the1
investment of monies in the fund shall be credited to the fund. All unexpended2
and unencumbered monies in the fund at the end of each fiscal year shall3
remain in the fund.4
B. After compliance with the requirements of Article VII, Section 9(B)5
of the Constitution of Louisiana relative to the Bond Security and Redemption6
Fund, and prior to monies being placed in the state general fund, all monies7
received pursuant to the provisions of R.S. 47:120.39 shall be deposited into the8
fund.9
C. The monies in the fund shall not be used to replace, displace, or10
supplant state general funds appropriated for the daily operation of the11
Department of Children and Family Services and may be appropriated by the12
legislature for the following purposes only to enhance fraud and abuse detection13
and prevention activities related to the Supplemental Nutrition Assistance14
Program.15
Section 2. Subpart P of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana16
Revised Statutes of 1950, comprised of R.S. 47:120.39, is hereby enacted to read as follows:17
SUBPART P. SNAP FRAUD AND ABUSE DETECTION AND PREVENTION18
FUND CHECKOFF DONATIONS19
§120.39. Donation of individual income tax refunds and other contributions to20
the SNAP Fraud and Abuse Detection and Prevention Fund21
A.(1) For tax years beginning on and after January 1, 2013, every22
individual that files an individual income tax return is authorized to do any of23
the following:24
(a) Designate on the return for such tax all or a portion of the total25
amount of the refund to which such taxpayer is entitled for that tax year as a26
donation to the SNAP Fraud and Abuse Detection and Prevention Fund27
provided for in R.S. 46:290.1 in lieu of that amount being paid to the taxpayer28
as a refund, in which case the refund shall be reduced by the amount so29 SB NO. 215
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designated.1
(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may2
make an additional donation to the SNAP Fraud and Abuse Detection and3
Prevention Fund provided for in R.S. 46:290.1 by paying the amount of such4
donation in addition to any tax or refund due for the year and designating the5
donation on the return for such tax.6
(2)(a) The designation and a payment for an additional amount shall be7
made at the time of the filing of the return and upon the return form in the8
manner provided by the secretary of the Department of Revenue.9
(b) No donation made under the provisions of this Subtitle shall be10
invalid for lack of an authentic act.11
B. Upon receipt of any taxpayer's return upon which the designation of12
a refund donation or the payment of an additional donation has been made, the13
secretary shall, after having deducted the refund donation from the amount of14
any refund due, remit any such donation to the state treasurer for deposit15
directly into the SNAP Fraud and Abuse Detection and Prevention Fund16
provided for in R.S. 46:290.1 no more than one hundred twenty days from the17
last statutorily authorized extension for filing the return.18
C. Donations made under the provisions of this Section shall not be19
considered part of the taxes collected and administered under Chapter 1 of20
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended,21
and are not subject to enforcement or collection under the administrative22
provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised23
Statutes of 1950, as amended.24
Section 3. The secretary of the Department of Revenue shall ensure that the25
donations authorized by this Act are placed on tax returns in a prominent place.26
Section 4. This Act shall become effective upon signature by the governor or, if not27
signed by the governor, upon expiration of the time for bills to become law without signature28
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If29 SB NO. 215
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vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas F. Wade.
DIGEST
Proposed law creates the SNAP Fraud and Abuse Detection and Prevention Fund in the state
treasury as a special fund. Provides for donation of individual income tax refunds to provide
monies for the fund. Provides that monies on the fund shall be invested by the state treasurer
in the same manner as monies in the state general fund and interest earned on the investment
of monies in the fund shall be credited to the fund. Further provides that all unexpended and
unencumbered monies in the fund at the end of each fiscal year shall remain in the fund.
Provides for the monies in the fund to be used only to enhance fraud and abuse detection and
prevention activities related to the Supplemental Nutrition Assistance Program.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 46:290.1 and R.S. 47:120.39)