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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012
SENATE BILL NO. 556
BY SENATOR ERDEY
TAX/INCOME/PERSONAL. Provides for donations of tax refunds to the Alliance for the
Advancement of End of Life Care 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 Alliance for the Advancement of End4
of Life Care; 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. ALLIANCE FOR THE ADVANCEMENT OF END OF LIFE10
CARE DONATION11
ยง120.102. Income tax checkoff; donation for Alliance for the Advancement of12
End of Life Care13
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 Alliance for the Advancement of End of Life17 SB NO. 556
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Care, hereinafter referred to as the "alliance", in lieu of that amount being paid1
to him as a refund, in which case the refund shall be reduced by the amount so2
designated. The designation shall be made at the time of the filing of the current3
year tax return and shall be made on the income tax return form as prescribed4
by the secretary of the Department of Revenue. Donated monies shall be5
administered by the secretary and distributed to the Alliance for the6
Advancement of End of Life Care in accordance within the provisions of R.S.7
47:120.37. No donation made under the provisions of this Subsection shall be8
invalid for lack of an authentic act.9
B. The Senate Committee on Revenue and Fiscal Affairs or the House10
Committee on Ways and Means, may, at their discretion, request a report from11
the alliance relative to its operations. The form and content of the report shall12
be prescribed by the chairman of the committee, but shall at a minimum13
contain a detailed explanation of the revenues and expenditures, as well as a14
description of the organization's activities. The committee may summon any15
person employed by or associated with the alliance to provide testimony with16
respect to the report.17
Section 2. The provisions of this Act shall be applicable to taxable years beginning18
on or after January 1, 2012.19
Section 3. This Act shall become effective upon signature by the governor or, if not20
signed by the governor, upon expiration of the time for bills to become law without signature21
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If22
vetoed by the governor and subsequently approved by the legislature, this Act shall become23
effective on the day following such approval.24
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Erdey (SB 556)
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 Alliance for the
Advancement of End of Life Care, hereinafter the "alliance". SB NO. 556
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Proposed law provides that the secretary shall distribute and administer the donated monies
to the alliance.
Proposed law authorizes the Senate Committee on Revenue and Fiscal Affairs and the House
Committee on Ways and Means, at their discretion, to request reports from the alliance
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 for taxable years beginning on or after Jan. 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. Deleted the fund within the treasury and provided for the secretary of the
Department of Revenue to distribute and administer the donated monies to
the Alliance for the Advancement of End of Life Care.