HLS 14RS-417 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 162
BY REPRESENTATIVE STUART BISHOP
TAX/INCOME TAX: Creates an individual income tax checkoff for The Louisiana Youth
Leadership Seminar Corporation, also known as Hugh O'Brian Youth Leadership
AN ACT1
To enact Subpart PP of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised2
Statutes of 1950, to be comprised of R.S. 47:120.231, relative to state individual3
income tax return checkoffs for certain donations; to provide for a method for4
individuals to donate all or a portion of any refund due to them to The Louisiana5
Youth Leadership Seminar Corporation; to provide for the administration and6
disbursement of donated monies; to provide for reporting; to provide for an effective7
date; and to provide for related matters.8
Be it enacted by the Legislature of Louisiana:9
Section 1. Subpart PP of Part 1 of Chapter 1 of Subtitle II of Title 47 of the10
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.231, is hereby enacted to read11
as follows: 12
SUBPART PP. THE LOUISIANA YOUTH LEADERSHIP SEMINAR13
CORPORATION DONATION14
ยง120.231. Income tax checkoff; donation for The Louisiana Youth Leadership15
Seminar Corporation, also known as Hugh O'Brian Youth Leadership16
A. Every individual who files an individual income tax return for the current17
tax year and who is entitled to a refund may designate on his current year return that18
all or any portion of the total amount of the refund to which he is entitled shall be19
donated to The Louisiana Youth Leadership Seminar Corporation, also known as20 HLS 14RS-417 ORIGINAL
HB NO. 162
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are additions.
Hugh O'Brian Youth Leadership, in lieu of that amount being paid to him as a1
refund. In this case the refund shall be reduced by the amount so designated. The2
designation shall be made at the time of filing the current year tax return and shall3
be made upon the income tax return form as prescribed by the secretary of the4
Department of Revenue. Donated monies shall be administered by the secretary and5
distributed to The Louisiana Youth Leadership Seminar Corporation, in accordance6
with the provisions of R.S. 47:120.37. No donation made under the provisions of7
this Subpart shall be invalid for want of an authentic act.8
B. The House Committee on Ways and Means, may, at its discretion, request9
a report from The Louisiana Youth Leadership Seminar Corporation relative to its10
operations. The form and content of the report shall be prescribed by the chairman11
of the committee, but shall at a minimum contain a detailed explanation of the12
revenues and expenditures, as well as a description of the organization's activities.13
The committee may summon any person employed by or associated with The14
Louisiana Youth Leadership Seminar Corporation to provide testimony with respect15
to the report.16
Section 2. The provisions of this Act shall be effective for taxable years beginning17
on or after January 1, 2015.18
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)]
Stuart Bishop HB No. 162
Abstract: Provides for an individual income tax checkoff for donations to The Louisiana
Youth Leadership Seminar Corporation, also known as Hugh O'Brian Youth
Leadership.
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 Louisiana Youth Leadership Seminar
Corporation, also known as Hugh O'Brian Youth Leadership 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 the organization. HLS 14RS-417 ORIGINAL
HB NO. 162
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are additions.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from The Louisiana Youth Leadership Seminar Corporation relative to its
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 organization's activities.
Effective for taxable years beginning on or after Jan. 1, 2015.
(Adds R.S. 47:120.231)