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Regular Session, 2012
SENATE BILL NO. 215
BY SENATOR MILLS
CHILDREN/FAMILY SERVICES DEPT. Establishes the SNAP Fraud and Abuse
Detection and Prevention Fund in the state treasury and 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 only to enhance fraud and abuse detection and prevention activities13
related to the Supplemental Nutrition Assistance Program.14
Section 2. Subpart P of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana15
Revised Statutes of 1950, comprised of R.S. 47:120.39, is hereby enacted to read as follows:16
SUBPART P. SNAP FRAUD AND ABUSE DETECTION AND PREVENTION17
FUND CHECKOFF DONATIONS18
§120.39. Donation of individual income tax refunds and other contributions to19
the SNAP Fraud and Abuse Detection and Prevention Fund20
A.(1) For tax years beginning on and after January 1, 2013, every21
individual that files an individual income tax return is authorized to do any of22
the following:23
(a) Designate on the return for such tax all or a portion of the total24
amount of the refund to which such taxpayer is entitled for that tax year as a25
donation to the SNAP Fraud and Abuse Detection and Prevention Fund26
provided for in R.S. 46:290.1 in lieu of that amount being paid to the taxpayer27
as a refund, in which case the refund shall be reduced by the amount so28
designated.29 SB NO. 215
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(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may1
make an additional donation to the SNAP Fraud and Abuse Detection and2
Prevention Fund provided for in R.S. 46:290.1 by paying the amount of such3
donation in addition to any tax or refund due for the year and designating the4
donation on the return for such tax.5
(2)(a) The designation and a payment for an additional amount shall be6
made at the time of the filing of the return and upon the return form in the7
manner provided by the secretary of the Department of Revenue.8
(b) No donation made under the provisions of this Section shall be9
invalid for lack of an authentic act.10
B. Upon receipt of any taxpayer's return upon which the designation of11
a refund donation or the payment of an additional donation has been made, the12
secretary shall, after having deducted the refund donation from the amount of13
any refund due, remit any such donation to the state treasurer for deposit14
directly into the SNAP Fraud and Abuse Detection and Prevention Fund15
provided for in R.S. 46:290.1. Donated monies shall be administered by the16
secretary of the Department of Revenue and distributed to the SNAP Fraud and17
Abuse Detection and Prevention Fund in accordance with the provisions of R.S.18
47:120.37.19
C. Donations made under the provisions of this Section shall not be20
considered part of the taxes collected and administered under Chapter 1 of21
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended,22
and are not subject to enforcement or collection under the administrative23
provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised24
Statutes of 1950, as amended.25
Section 3. The secretary of the Department of Revenue shall ensure that the26
donations authorized by this Act are placed on tax returns in a prominent place.27
Section 4. This Act shall become effective upon signature by the governor or, if not28
signed by the governor, upon expiration of the time for bills to become law without signature29 SB NO. 215
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by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
The original instrument was prepared by Thomas F. Wade. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Jay Lueckel.
DIGEST
Mills (SB 215)
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 in 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)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the original
bill.
1. Deletes provision requiring the Dept. of Revenue secretary to remit the
donated monies to the state treasurer for deposit into the fund no more than
120 days from the last statutorily authorized extension for filing the tax
return and replaces it with the requirement that the secretary distribute the
donated monies in accordance with the provisions of present law requiring
such distributions before March first of the year following the year in which
the tax return was filed.
2. Technical amendments.