HLS 13RS-746 ENGROSSED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 416
BY REPRESENTATIVE CONNICK
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX RETURN: Provides for an individual tax return checkoff for donations for the cost of
decorative lighting on the Crescent City Connection Bridge
AN ACT1
To enact Subpart KK 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. 47:120.181, relative to state3
individual income tax return checkoffs for certain donations; to provide for a method4
for individuals to donate all or a portion of any refund due to them to provide support5
for the cost of maintaining decorative lighting on the Crescent City Connection; to6
provide for the administration and disbursement of donated monies; to provide for7
an effective date; and to provide for related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. Subpart KK of Part I of Chapter 1 of Subtitle II of Title 47 of the10
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.181, is hereby enacted to read11
as follows: 12
SUBPART KK. CRESCENT CITY CONNECTION LIGHTING DONATION13
ยง120.181. Income tax checkoff; donation for decorative lighting on the Crescent14
City Connection15
A. Every individual who files an individual income tax return for the current16
tax year and who is entitled to a refund may designate on his current year return that17
all or any portion of the total amount of the refund to which he is entitled shall be18
donated to the Department of Transportation and Development, to be used19
exclusively for the cost of maintaining decorative lighting on the Crescent City20 HLS 13RS-746 ENGROSSED
HB NO. 416
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Connection, in lieu of that amount being paid to him as a refund. In this case the1
refund shall be reduced by the amount so designated. The designation shall be made2
at the time of filing the current year tax return and shall be made upon the income3
tax return form as prescribed by the secretary of the Department of Revenue.4
Donated monies shall be administered by the secretary and distributed to the5
Department of Transportation and Development in accordance with the provisions6
of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be7
invalid for want of an authentic act.8
Section 2. The provisions of this Act shall be effective for taxable years beginning9
on or after January 1, 2013.10
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Connick HB No. 416
Abstract: Provides for an individual income tax checkoff for the Department of
Transportation and Development exclusively for the cost of maintaining decorative
lighting on the Crescent City Connection .
Proposed law provides for an income tax checkoff under which an individual can donate all
or a portion of his state income tax refund to the Dept. of Transportation and Development
exclusively for the cost of maintaining decorative lighting on the Crescent City Connection
in lieu of that amount being paid as a refund.
Proposed law requires donated monies to be administered by the secretary of the Dept. of
Revenue and to be quarterly disbursed to donees.
Effective for taxable years beginning on or after Jan. 1, 2013.
(Adds R.S. 47:120.181)