ENROLLED
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ACT No. 392
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 L ANDRY, LORUSSO,
MONTOUCET, POPE, RICHARD, SCHEXNAYDER, SMITH, WHITNEY, AND
PATRICK WILLIAMS AND SENATORS ADLEY, BROOME, DORSEY-
COLOMB, ERDEY, GALLOT, KOSTELKA, MORRELL, RISER, GARY SMITH,
AND JOHN SMITH
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
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
Be it enacted by the Legislature of Louisiana:17
Section 1. Subpart KK of Part I of Chapter 1 of Subtitle II of Title 47 of the18
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.181 and Subpart LL of Part19 ENROLLEDHB NO. 617
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I of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, comprised1
of R.S. 47:120.191 are hereby enacted to read as follows:2
SUBPART KK. LOUISIANA NATIONAL GUARD HONOR GUARD 3
FOR MILITARY FUNERALS4
§120.181. Income tax checkoff; Louisiana National Guard Honor Guard for5
Military Funerals6
A. Every individual who files an individual income tax return for the current7
tax year and who is entitled to a refund may designate on his current year return that8
all or any portion of the total amount of the refund to which he is entitled shall be9
donated to the Louisiana National Guard Honor Guard for Military Funerals,10
hereinafter referred to as the "Honor Guard", in lieu of that amount being paid to him11
as a refund. In this case the refund shall be reduced by the amount so designated.12
The designation shall be made at the time of filing the current year tax return and13
shall be made upon the income tax return form as prescribed by the secretary of the14
Department of Revenue, hereinafter referred to as the "secretary". No donation made15
under the provisions of this Subpart shall be invalid for want of an authentic act.16
B. There is hereby established in the state treasury a special escrow fund to17
be known as the Honor Guard for Military Funerals Fund, hereinafter referred to as18
the "fund". The fund is established to receive deposits of donations made on19
individual income tax returns for the benefit of the Honor Guard. The fund shall be20
administered by the state treasurer who shall, every three months, remit the21
remaining balance of monies in the fund to the Department of Military Affairs to be22
used for purposes of the Honor Guard. The department shall use the monies derived23
from such donations for the purpose of providing military funeral honors for24
members of Louisiana's military forces.25
C. The House Committee on Ways and Means may, at its discretion, request26
a report from the department relative to the operation of the Honor Guard. The form27
and content of the report shall be prescribed by the chairman of the committee, but28
shall at a minimum contain a detailed explanation of the revenues and expenditures,29
as well as a description of the Honor Guard's activities. The committee may30 ENROLLEDHB NO. 617
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summon any person employed by or associated with the Honor Guard to provide1
testimony with respect to the report.2
SUBPART LL. BASTION COMMUNITY OF RESILIENCE 3
§120.191. Income tax checkoff; Bastion Community of Resilience4
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 Bastion Community of Resilience in lieu of that amount being paid to him8
as a refund. In this case the refund shall be reduced by the amount so designated.9
The designation shall be made at the time of filing the current year tax return and10
shall be made upon the income tax return form as prescribed by the secretary of the11
Department of Revenue, hereinafter referred to as the "secretary". No donation made12
under the provisions of this Part shall be invalid for want of an authentic act.13
B. There is hereby established in the state treasury a special escrow fund to14
be known as the Bastion Community of Resilience Fund, hereinafter referred to as15
the "fund". The fund is established to receive deposits of donations made on16
individual income tax returns for the benefit of Bastion Community of Resilience.17
The fund shall be administered by the state treasurer, who shall every three months,18
remit the remaining balance of monies in the fund to Bastion Community of19
Resilience. Monies remitted to Bastion Community of Resilience from such20
donations shall be used for the development of innovative housing for recent war21
veterans suffering from traumatic brain injury or polytrauma, along with their22
families.23
C. The House Committee on Ways and Means, may, at its discretion, request24
a report from Bastion Community of Resilience relative to its operations. 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 Bastion Community of Resilience activities. The28
committee may summon any person employed by or associated with Bastion29
Community of Resilience to provide testimony with respect to the report.30 ENROLLEDHB NO. 617
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Section 2. The provisions of this Act shall be effective for taxable years beginning1
on or after January 1, 2013.2
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: