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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 ENROLLED
SENATE BILL NO. 556
BY SENATOR ERDEY
AN ACT1
To enact Subpart DD of Part I 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 I 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
Care, hereinafter referred to as the "alliance", in lieu of that amount being paid18
to him as a refund, in which case the refund shall be reduced by the amount so19
designated. The designation shall be made at the time of the filing of the current20
year tax return and shall be made on the income tax return form as prescribed21
by the secretary of the Department of Revenue. Donated monies shall be22
administered by the secretary and distributed to the Alliance for the23
Advancement of End of Life Care in accordance within the provisions of R.S.24
47:120.37. No donation made under the provisions of this Subsection shall be25
invalid for lack of an authentic act.26
B. The Senate Committee on Revenue and Fiscal Affairs or the House27
ACT No. 155 SB NO. 556 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Committee on Ways and Means, may, at their discretion, request a report from1
the alliance relative to its operations. The form and content of the report shall2
be prescribed by the chairman of the committee, but shall at a minimum3
contain a detailed explanation of the revenues and expenditures, as well as a4
description of the organization's activities. The committee may summon any5
person employed by or associated with the alliance to provide testimony with6
respect to the report.7
Section 2. The provisions of this Act shall be applicable to taxable years beginning8
on or after January 1, 2012.9
Section 3. This Act shall become effective upon signature by the governor or, if not10
signed by the governor, upon expiration of the time for bills to become law without signature11
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If12
vetoed by the governor and subsequently approved by the legislature, this Act shall become13
effective on the day following such approval.14
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: