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Regular Session, 2012
SENATE BILL NO. 221
BY SENATOR ALARIO
TAX/INCOME /PERSONAL. Provides for donations of tax refunds to the Louisiana
Association of United Ways/LA 2-1-1 through a check-off box on state income tax returns.
(gov sig)
AN ACT1
To enact Subpart DD of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana2
Revised Statutes of 1950, to be comprised of R.S. 47:120.102, relative to donations3
of refunds; to provide for such donations to the Louisiana Association of United4
Ways/LA 2-1-1; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. Subpart DD of Part 1 of Chapter 1 of Subtitle II of Title 47 of the7
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.102 is hereby enacted to read8
as follows: 9
SUBPART DD. LOUISIANA ASSOCIATION OF UNITED WAYS/LA 2-1-110
DONATION11
ยง120.102. Income tax checkoff; donation for Louisiana Association of United12
Ways/LA 2-1-113
A. Every individual who files an individual income tax return for the14
current tax year and who is entitled to a refund may designate on his current15
year return that all or any portion of the total amount of the refund to which he16
is entitled shall be donated to the Louisiana Association of United Ways/LA 2-1-17 SB NO. 221
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words in boldface type and underscored are additions.
1, hereinafter referred to as "United Ways/LA 2-1-1", in lieu of that amount1
being paid to him as a refund, in which case the refund shall be reduced by the2
amount so designated. The designation shall be made at the time of the filing of3
the current year tax return and shall be made on the income tax return form as4
prescribed by the secretary of the Department of Revenue. No donation made5
under the provisions of this Subsection shall be invalid for lack of an authentic6
act.7
B. There is hereby established in the state treasury a special escrow fund8
to be known as the Louisiana Association of United Ways/LA 2-1-1 Fund,9
hereinafter referred to as the "fund". The fund is established to receive deposits10
of donations made on individual income tax returns for the benefit of United 11
Ways/LA 2-1-1. Notwithstanding any provision of law to the contrary,12
donations made under this Subpart shall be administered and disbursed to the13
fund in accordance with R.S. 47:120.37. The United Ways/LA 2-1-1 shall use the14
monies derived from such donations for the 2-1-1 helpline for the purpose of15
alerting and educating the public on important services, opportunities, crises,16
and facts, and for necessary staff and administrative costs associated with the17
United Ways/LA 2-1-1 program.18
C. The Senate Committee on Revenue and Fiscal Affairs or the House19
Committee on Ways and Means, may, at its discretion, request a report from20
the United Ways/LA 2-1-1 relative to its operations. The form and content of the21
report shall be prescribed by the chairman of the committee, but shall at a22
minimum contain a detailed explanation of the revenues and expenditures, as23
well as a description of the organization's activities. The committee may24
summon any person employed by or associated with the United Ways/LA 2-1-125
to provide testimony with respect to the report.26
Section 2. The provisions of this Act shall be applicable to taxable years beginning27
on or after January 1, 2012.28
Section 3. This Act shall become effective upon signature by the governor or, if not29 SB NO. 221
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signed by the governor, upon expiration of the time for bills to become law without signature1
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If2
vetoed by the governor and subsequently approved by the legislature, this Act shall become3
effective on the day following such approval.4
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Alario (SB 221)
Proposed law provides for an individual income tax checkoff under which an individual can
donate a portion of his state income tax refund, or other monies, to the Louisiana Association
of United Ways/LA 2-1-1, hereinafter the "United Ways/LA 2-1-1".
Proposed law establishes the Louisiana Association of United Ways/LA 2-1-1 Fund as a
special escrow fund in the state treasury, which is established to receive deposits related to
donations made on tax returns for the benefit of the United Ways/LA 2-1-1, and shall be
administered and disbursed by the secretary in accordance with R.S. 47:120.37. The monies
in the fund shall be used for the 2-1-1 helpline, for purposes of alerting and educating the
public on important services, opportunities, crises, and facts, and for staff and administrative
costs associated with the United Ways/LA 2-1-1 program.
Proposed law authorizes the Senate Committee on Revenue and Fiscal Affairs or the House
Committee on Ways and Means, at its discretion, to request reports from the United
Ways/LA 2-1-1 relative to its operations. The form and content of the report shall be
prescribed by the chairman of the committee, but shall at a minimum contain a detailed
explanation of the revenues and expenditures, as well as a description of the organization's
activities.
Effective upon signature of the governor or lapse of time for gubernatorial action, and
applicable to taxable years beginning on or after January 1, 2012.
(Adds R.S. 47:120.102)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Changes the disbursement of monies from the fund from the state treasurer
to the secretary of the Department of Revenue in accordance with R.S.
47:120.37.