SLS 12RS-1772 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. 664
BY SENATOR MILLS AND REPRESENTATIVE PATRICK WILLIAMS
TAX/INCOME/PERSONAL. Creates an individual income tax return checkoff for
donations for the establishment and operation of a center of excellence for autism spectrum
disorder. (8/1/12)
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. 47:120.105, relative to state3
individual income tax return checkoffs for certain donations; to provide for a method4
for individuals to donate a portion of any refund due them to the Odyssey Foundation5
for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum6
Disorder; to authorize the secretary of the Department of Revenue to administer and7
disburse donated monies; to provide for an effective date; and to provide for related8
matters.9
Be it enacted by the Legislature of Louisiana:10
Section 1. Subpart DD of Part I of Chapter 1 of Subtitle II of Title 47 of the11
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.105, is hereby enacted to read12
as follows:13
SUBPART DD. CENTER OF EXCELLENCE FOR 14
AUTISM SPECTRUM DISORDER DONATION15
ยง120.105. Income tax checkoff; Center of Excellence for Autism Spectrum16
Disorder17 SB NO. 664
SLS 12RS-1772 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Every individual who files an individual income tax return for the1
current tax year and who is entitled to a refund may designate on his current2
year return that all or any portion of the total amount of the refund to which he3
is entitled shall be donated to Odyssey Foundation for the Arts, LLC for the4
Center of Excellence for Autism Spectrum Disorder, in lieu of that amount5
being paid to him as a refund. In this case the refund shall be reduced by the6
amount so designated. For purposes of listing this donation option on the tax7
return, the donation authorized by this Section shall be referred to as the8
"Center for Excellence for Autism Spectrum Disorder". The designation shall9
be made at the time of filing the current year tax return and shall be made upon10
the income tax return form as prescribed by the secretary of the Department11
of Revenue. Donated monies shall be administered by the secretary and12
disbursed to the Odyssey Foundation for the Arts, LLC for purposes of the13
Center of Excellence for Autism Spectrum Disorder in accordance with the14
provisions of R.S. 47:120.37. No donation made under the provisions of this15
Subpart shall be invalid for want of an authentic act.16
Section 2. The provisions of this Act shall be effective for taxable years beginning17
on or after January 1, 2012.18
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
Proposed law provides for an individual income tax checkoff for an individual to designate
that all or any portion of an income tax refund shall be donated to the Odyssey Foundation
for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum Disorder.
Requires that the option for the donation be listed on the tax return as "Center of Excellence
for Autism Spectrum Disorder".
Proposed law provides that donated monies shall be administered and disbursed to the
Odyssey Foundation for the Arts, LLC for the Center of Excellence for Autism Spectrum
Disorder by the secretary of the Department of Revenue.
Effective for taxable years beginning on or after January 1, 2012.
(Adds R.S. 47:120.105)