Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012 ENROLLED
SENATE BILL NO. 271
BY SENATOR PERRY AND REPRESENTATIVES BERTHELOT, CHAMPAGNE AND
HENSGENS
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 Dreams Come True, Inc.; to provide4
for the administration and disbursement of donated monies; and to provide for5
related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. Subpart DD of Part 1 of Chapter 1 of Subtitle II of Title 47 of the8
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.102 is hereby enacted to read9
as follows: 10
SUBPART DD. DREAMS COME TRUE, INC., DONATION11
ยง120.102. Income tax checkoff; donation for Dreams Come True, Inc.12
A. Every individual who files an individual income tax return for the13
current tax year and who is entitled to a refund may designate on his current14
year return that all or any portion of the total amount of the refund to which he15
is entitled shall be donated to Dreams Come True, Inc., hereinafter referred to16
as "DCT", in lieu of that amount being paid to him as a refund, in which case17
the refund shall be reduced by the amount so designated. The designation shall18
be made at the time of the filing of the current year tax return and shall be19
made on the income tax return form as prescribed by the secretary of the20
Department of Revenue. Donated monies shall be administered by the secretary21
and distributed to Dreams Come True, Inc., in accordance with the provisions22
of R.S. 47:120.37. No donation made under the provisions of this Subsection23
shall be invalid for lack of an authentic act.24
B. DCT shall use the monies derived from such donations for the purpose25
of fulfilling dreams of children with life-threatening illnesses.26
ACT No. 363 SB NO. 271 ENROLLED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
C. The Senate Committee on Revenue and Fiscal Affairs or the House1
Committee on Ways and Means, may, at their discretion, request a report from2
DCT relative to its operations. The form and content of the report shall be3
prescribed by the chairman of the committee, but the report shall at a minimum4
contain a detailed explanation of the revenues and expenditures, as well as a5
description of the organization's activities. The committee may summon any6
person employed by or associated with DCT to provide testimony with respect7
to the report.8
Section 2. The provisions of this Act shall be applicable to taxable years beginning9
on or after January 1, 2012.10
Section 3. This Act shall become effective upon signature by the governor or, if not11
signed by the governor, upon expiration of the time for bills to become law without signature12
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If13
vetoed by the governor and subsequently approved by the legislature, this Act shall become14
effective on the day following such approval.15
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: