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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 form8
A. Notwithstanding any provision set forth in R.S. 47:120.3 through9
120.101 or in any other provisions provision of this Part law to the contrary, the10
designation to donate all or any portion of the total amount of tax refund shall be11
made at the time of the filing of the current year tax return and shall be made on the12
income tax return form as prescribed by the secretary of the Department of Revenue.13
* * *14
C. Notwithstanding any provision set forth in R.S. 47:120.3 through15
120.101 or in any other provisions provision of this Part law to the contrary, upon16
receipt of any taxpayer's current year income tax return upon which the designation17 SB NO. 610
SLS 12RS-907 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of a donation has been made, the secretary shall enter in a central record the amount1
of the donation and the name of the donor. Notwithstanding any provision set2
forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the3
contrary, The the amount of the donations received by the secretary, less twenty4
percent credited to the department's expenses to defray administrative and printing5
expenses, shall be disbursed to the designated donee or as provided in the Act6
establishing such donation before March first of the year following the year in which7
the tax return was filed. Following the initial disbursement of monies, the8
secretary shall quarterly disburse monies to the designated donees. The9
provisions of this Subsection shall supercede any other provision of law in Title10
47 of the Louisiana Revised Statutes of 1950 to the contrary.11
D. The provisions of this Subpart are Section shall be applicable to all12
existing and future refund donations, including but not limited to donations as13
provided by Subparts G, H, and I of this Part and Part VI of for in Chapter 4 1 of14
Title 46 47 of the Louisiana Revised Statutes of 1950 and shall supercede any15
provision of law to the contrary in such Title.16
Section 2. This Act shall become effective on June 30, 2012; if vetoed by the17
governor and subsequently approved by the legislature, this Act shall become effective on18
June 30, 2012, or on the day following such approval by the legislature, whichever is later.19
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Riser (SB 610)
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 year following the 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 year following the
year of the filed tax return, and then following that initial disbursement, to disburse the
money quarterly.
Effective June 30, 2012.
(Amends R.S. 47:120.37(A), (C), and (D)) SB NO. 610
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Requires the Department of Revenue to disburse money to the designated
donees quarterly following the initial disbursement.