SLS 12RS-907 ORIGINAL
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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. 610
BY SENATOR RISER
TAX/INCOME/PERSONAL. Provides relative to the uniformity of distribution dates for
donations to donees. (6/30/12)
AN ACT1
To amend and reenact R.S. 47:120.37(A), (C), and (D), relative to the Department of2
Revenue; to provide for distribution dates for donations from individual state income3
tax returns to donees; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:120.37(A), (C), and (D) are hereby amended and reenacted to6
read as follows: 7
ยง120.37. Refund designation on tax form 8
A. Notwithstanding any language set forth in R.S. 47:120.3 through9
120.101, or in any other provisions of this Part law to the contrary, the designation10
to donate all or any portion of the total amount of tax refund shall be made at the11
time of the filing of the current year tax return and shall be made on the income tax12
return form as prescribed by the secretary of the Department of Revenue.13
* * *14
C. Notwithstanding any language set forth in R.S. 47:120.3 through15
120.101, or in any other provisions of this Part to the contrary, upon receipt of any16
taxpayer's current year income tax return upon which the designation of a donation17 SB NO. 610
SLS 12RS-907 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
has been made, the secretary shall enter in a central record the amount of the1
donation and the name of the donor. The amount of the donations received by the2
secretary, less twenty percent credited to the department's expenses to defray3
administrative and printing expenses, shall be disbursed to the designated donee or4
as provided in the Act establishing such donation before March first of the year5
following the year in which the tax return was filed notwithstanding any language6
set forth in R.S. 47:120.3 through 120.101 or in any other provisions of law to7
the contrary, and shall supersede any provision to the contrary in such Title.8
D. The provisions of this Subpart are Section shall be applicable to all9
existing and future refund donations, including but not limited to donations as10
provided by Subparts G, H, and I of this Part and Part VI of for in Chapter 4 1 of11
Title 476 of the Louisiana Revised Statutes, and shall supercede any provision to the12
contrary in such Title.13
Section 2. This Act shall become effective on June 30, 2012; if vetoed by the14
governor and subsequently approved by the legislature, this Act shall become effective on15
June 30, 2012, or on the day following such approval by the legislature, whichever is later.16
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present law provides for donations to various non-profit organizations through a check-off
box on individual state income tax returns. Further provides for a general distribution date
of before March 1 of the following year in which the tax return was filed with the Dept. of
Revenue for the Dept. of Revenue to distribute those donations to the donees.
Proposed law provides for uniformity within the statutes and further requires the Dept. of
Revenue to distribute such donations to the donees before March 1 of the following year of
the filed tax return only.
Effective June 30, 2012.
(Amends R.S. 47:120.37(A), (C), and (D))