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Regular Session, 2013
HOUSE BILL NO. 617
BY REPRESENTATIVES ORTEGO, KLECKLEY, ANDERS, ARMES, ARNOLD,
BARRAS, BARROW, BERTHELOT, STUART BISHOP, BROWN, BURRELL,
CHANEY, COX, DIXON, DOVE, EDWARDS, GISCLAIR, GUILLORY, GUINN,
HAZEL, HOFFMANN, HOWARD, JEFFERSON, NANCY LANDRY, LORUSSO,
MONTOUCET, POPE, RICHARD, SCHEXNAYDER, SMITH, WHITNEY, AND
PATRICK WILLIAMS
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 and Subpart LL of Part3
I of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, to4
be comprised of R.S. 47:120.191, relative to state individual income tax return5
checkoffs for certain donations; to provide for a method for individuals to donate a6
portion of any refund due to them to the Louisiana National Guard Honor Guard for7
Military Funerals; to provide for a method for individuals to donate a portion of any8
refund due to them to Bastion Community of Resilience; to provide for the9
disposition of such donated monies; to establish the Honor Guard for Military10
Funerals Fund as a special escrow fund in the state treasury; to establish the Bastion11
Community of Resilience Fund as a special escrow fund in the state treasury; to12
provide for the administration and use of monies in the funds; to authorize the13
secretary of the Department of Revenue to make certain deposits into the funds; to14
provide for reporting; to provide for an effective date; and to provide for related15
matters.16 HLS 13RS-367 REENGROSSED
HB NO. 617
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Be it enacted by the Legislature of Louisiana:1
Section 1. Subpart KK of Part I of Chapter 1 of Subtitle II of Title 47 of the2
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.181 and Subpart LL of Part3
I of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, comprised4
of R.S. 47:120.191 are hereby enacted to read as follows:5
SUBPART KK. LOUISIANA NATIONAL GUARD HONOR GUARD 6
FOR MILITARY FUNERALS7
§120.181. Income tax checkoff; Louisiana National Guard Honor Guard for8
Military Funerals9
A. Every individual who files an individual income tax return for the current10
tax year and who is entitled to a refund may designate on his current year return that11
all or any portion of the total amount of the refund to which he is entitled shall be12
donated to the Louisiana National Guard Honor Guard for Military Funerals,13
hereinafter referred to as the "Honor Guard", in lieu of that amount being paid to him14
as a refund. In this case the refund shall be reduced by the amount so designated.15
The designation shall be made at the time of filing the current year tax return and16
shall be made upon the income tax return form as prescribed by the secretary of the17
Department of Revenue, hereinafter referred to as the "secretary". No donation made18
under the provisions of this Subpart shall be invalid for want of an authentic act.19
B. There is hereby established in the state treasury a special escrow fund to20
be known as the Honor Guard for Military Funerals Fund, hereinafter referred to as21
the "fund". The fund is established to receive deposits of donations made on22
individual income tax returns for the benefit of the Honor Guard. The fund shall be23
administered by the state treasurer who shall, every three months, remit the24
remaining balance of monies in the fund to the Department of Military Affairs to be25
used for purposes of the Honor Guard. The department shall use the monies derived26
from such donations for the purpose of providing military funeral honors for27
members of Louisiana's military forces.28 HLS 13RS-367 REENGROSSED
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C. The House Committee on Ways and Means may, at its discretion, request1
a report from the department relative to the operation of the Honor Guard. The form2
and content of the report shall be prescribed by the chairman of the committee, but3
shall at a minimum contain a detailed explanation of the revenues and expenditures,4
as well as a description of the Honor Guard's activities. The committee may5
summon any person employed by or associated with the Honor Guard to provide6
testimony with respect to the report.7
SUBPART LL. BASTION COMMUNITY OF RESILIENCE 8
§120.191. Income tax checkoff; Bastion Community of Resilience9
A. Every individual who files an individual income tax return for the current10
tax year and who is entitled to a refund may designate on his current year return that11
all or any portion of the total amount of the refund to which he is entitled shall be12
donated to Bastion Community of Resilience in lieu of that amount being paid to him13
as a refund. In this case the refund shall be reduced by the amount so designated.14
The designation shall be made at the time of filing the current year tax return and15
shall be made upon the income tax return form as prescribed by the secretary of the16
Department of Revenue, hereinafter referred to as the "secretary". No donation made17
under the provisions of this Part shall be invalid for want of an authentic act.18
B. There is hereby established in the state treasury a special escrow fund to19
be known as the Bastion Community of Resilience Fund, hereinafter referred to as20
the "fund". The fund is established to receive deposits of donations made on21
individual income tax returns for the benefit of Bastion Community of Resilience.22
The fund shall be administered by the state treasurer, who shall every three months,23
remit the remaining balance of monies in the fund to Bastion Community of24
Resilience. Monies remitted to Bastion Community of Resilience from such25
donations shall be used for the development of innovative housing for recent war26
veterans suffering from traumatic brain injury or polytrauma, along with their27
families.28 HLS 13RS-367 REENGROSSED
HB NO. 617
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C. The House Committee on Ways and Means, may, at its discretion, request1
a report from Bastion Community of Resilience relative to its operations. The form2
and content of the report shall be prescribed by the chairman of the committee, but3
shall at a minimum contain a detailed explanation of the revenues and expenditures,4
as well as a description of Bastion Community of Resilience activities. The5
committee may summon any person employed by or associated with Bastion6
Community of Resilience to provide testimony with respect to the report.7
Section 2. The provisions of this Act shall be effective for taxable years beginning8
on or after January 1, 2013.9
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 La. National Guard Honor
Guard for Military Funerals and a tax checkoff for donations to Bastion Community
of Resilience.
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 provides for an individual income tax checkoff under which an individual can
donate a portion of his state income tax refund to the Bastion Community of Resilience.
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 three months to the Dept. of the Military Affairs (hereinafter department) for purposes
of the Honor Guard.
Proposed law establishes the Bastion Community of Resilience 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 Bastion Community of Resilience, and
shall be administered by the treasurer. The treasurer shall remit the balance of monies in the
fund every three months to Bastion Community of Resilience to be used for the development
of innovative housing for recent war veterans suffering from traumatic brain injury or
polytrauma, along with their families.
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 and to request
reports for the Bastion Community of Resilience relative to its operations. The form and
content of the report shall be prescribed by the chairman of the committee, but shall at a HLS 13RS-367 REENGROSSED
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minimum contain a detailed explanation of the revenues and expenditures, as well as a
description of the Honor Guard's and Bastion Community of Resilience's activities.
Effective for taxable years beginning on or after Jan. 1, 2013.
(Adds R.S. 47:120.181 and 120.191)
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Adds provision establishing an individual income tax checkoff for the Bastion
Community of Resilience.
2. Adds provision establishing the Bastion Community of Resilience Fund as a
special escrow fund in the state treasury, to receive deposits related to donations
made on tax returns for the benefit of Bastion Community of Resilience. Monies
in the fund shall be used for the development of innovative housing for recent
war veterans suffering from traumatic brain injury or polytrauma.
3. Authorizes the House Committee on Ways and Means, to request reports from
the Bastion Community of Resilience relative to its operations.