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Regular Session, 2013
HOUSE BILL NO. 617
BY REPRESENTATIVES ORTEGO AND EDWARDS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX RETURN: Creates an income tax checkoff for the Louisiana National Guard Honor
Guard for Military Funerals
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 a portion of any refund due to them to the Louisiana5
National Guard Honor Guard for Military Funerals; to provide for the disposition of6
such donated monies; to establish the Honor Guard for Military Funerals Fund as a7
special escrow fund in the state treasury; to provide for the administration and use8
of monies in the fund; to authorize the secretary of the Department of Revenue to9
make certain deposits into the fund; to provide for reporting; to provide for an10
effective date; and to provide for related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. Subpart KK of Part I of Chapter 1 of Subtitle II of Title 47 of the13
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.181, is hereby enacted to read14
as follows:15 HLS 13RS-367 ENGROSSED
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SUBPART KK. LOUISIANA NATIONAL GUARD HONOR GUARD 1
FOR MILITARY FUNERALS2
ยง120.181. Income tax checkoff; Louisiana National Guard Honor Guard for3
Military Funerals4
A. Every individual who files an individual income tax return for the current5
tax year and who is entitled to a refund may designate on his current year return that6
all or any portion of the total amount of the refund to which he is entitled shall be7
donated to the Louisiana National Guard Honor Guard for Military Funerals,8
hereinafter referred to as the "Honor Guard", in lieu of that amount being paid to him9
as a refund. In this case the refund shall be reduced by the amount so designated.10
The designation shall be made at the time of filing the current year tax return and11
shall be made upon the income tax return form as prescribed by the secretary of the12
Department of Revenue, hereinafter referred to as the "secretary". No donation made13
under the provisions of this Part shall be invalid for want of an authentic act.14
B. There is hereby established in the state treasury a special escrow fund to15
be known as the Honor Guard for Military Funerals Fund, hereinafter referred to as16
the "fund". The fund is established to receive deposits of donations made on17
individual income tax returns for the benefit of the Honor Guard. The fund shall be18
administered by the treasurer, who shall every three months, remit the remaining19
balance of monies in the fund to the Department of Military Affairs to be used for20
purposes of the Honor Guard. The department shall use the monies derived from21
such donations for the purpose of providing military funeral honors for members of22
Louisiana's military forces.23
C. The House Committee on Ways and Means, may, at its discretion, request24
a report from the department relative to the operation of the Honor Guard. The form25
and content of the report shall be prescribed by the chairman of the committee, but26
shall at a minimum contain a detailed explanation of the revenues and expenditures,27
as well as a description of the Honor Guard's activities. The committee may28 HLS 13RS-367 ENGROSSED
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summon any person employed by or associated with the Honor Guard to provide1
testimony with respect to the report.2
Section 2. The provisions of this Act shall be effective for taxable years beginning3
on or after January 1, 2013.4
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)]
Ortego HB No. 617
Abstract: Provides an income tax checkoff for donations to the Louisiana National Guard
Honor Guard for Military Funerals for the provision of military honors at the
funerals of members of Louisiana's military forces.
Proposed law provides for an individual income tax checkoff under which an individual can
donate a portion of his state income tax refund, or other monies, to the Louisiana National
Guard Honor Guard for Military Funerals (hereinafter Honor Guard).
Proposed law establishes the Honor Guard for Military Funerals Fund (hereinafter fund) as
a special escrow fund in the state treasury, which is established to receive deposits related
to donations made on tax returns for the benefit of the Honor Guard, and shall be
administered by the treasurer. The treasurer shall remit the balance of monies in the fund
every 3 months to the Dept. of the Military Affairs (hereinafter "department") for purposes
of the Honor Guard.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from the department relative to the Honor Guard's operations. The form and
content of the report shall be prescribed by the chairman of the committee, but shall at a
minimum contain a detailed explanation of the revenues and expenditures, as well as a
description of the Honor Guard's activities.
Effective for taxable years beginning on or after Jan. 1, 2013.
(Adds R.S. 47:120.181)