ENROLLED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
ACT No. 31
Regular Session, 2014
HOUSE BILL NO. 162
BY REPRESENTATIVE STUART BISHOP AND SENATOR WALSWORTH
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 SEMINAR 13
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
Hugh O'Brian Youth Leadership, in lieu of that amount being paid to him as a21
refund. In this case the refund shall be reduced by the amount so designated. The22
designation shall be made at the time of filing the current year tax return and shall23
be made upon the income tax return form as prescribed by the secretary of the24 ENROLLEDHB NO. 162
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Department of Revenue. Donated monies shall be administered by the secretary and1
distributed to The Louisiana Youth Leadership Seminar Corporation, in accordance2
with the provisions of R.S. 47:120.37. No donation made under the provisions of3
this Subpart shall be invalid for want of an authentic act.4
B. The House Committee on Ways and Means, may, at its discretion, request5
a report from The Louisiana Youth Leadership Seminar Corporation relative to its6
operations. The form and content of the report shall be prescribed by the chairman7
of the committee, but shall at a minimum contain a detailed explanation of the8
revenues and expenditures, as well as a description of the organization's activities.9
The committee may summon any person employed by or associated with The10
Louisiana Youth Leadership Seminar Corporation to provide testimony with respect11
to the report.12
Section 2. The provisions of this Act shall be effective for taxable years beginning13
on or after January 1, 2015.14
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: