HLS 14RS-889 ORIGINAL
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Regular Session, 2014
HOUSE BILL NO. 170
BY REPRESENTATIVE JEFFERSON
TAX/TAX REBATES: Authorizes an income tax rebate for donations to public schools
AN ACT1
To amend and reenact the heading of Chapter 3 of Subtitle VII of Title 47 of the Louisiana2
Revised Statutes of 1950 and to enact R.S. 47:6302, relative to rebates; to authorize3
a rebate for donations to certain public schools; to provide for the amount and4
issuance of the rebate; to provide for certain requirements and limitations; to provide5
for an effective date; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. The heading of Chapter 3 of Subtitle VII of Title 47 of the Louisiana8
Revised Statutes of 1950 is amended and reenacted and R.S. 47:6302 is hereby enacted to9
read as follows: 10
CHAPTER 3. REBATES FOR DONATIONS TO CERTAIN SCHOOLS11
AND SCHOOL TUITION ORGANIZATIONS12
* * *13
ยง6302. Rebates; donations to public schools14
A.(1) There shall be allowed a rebate for donations a taxpayer makes during15
a taxable year to public schools. In order to qualify for the rebate, the donation shall16
be made by a taxpayer who files a Louisiana income tax return.17
(2) The donation shall be used by the public school for purchasing18
instructional materials and supplies used in classrooms or in tutorial programs to19
enhance student learning, for costs and expenses in establishing and maintaining20 HLS 14RS-889 ORIGINAL
HB NO. 170
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tutorial programs designed to enhance student academic achievement, for costs and1
expenses in establishing and maintaining in-school childcare programs for student2
parents, for school-based health clinics, or for meeting any of the requirements3
prescribed for academically unacceptable schools prescribed for in Chapter 16 of4
LAC 28:LXXXIII.5
(3) The amount of the rebate shall be equal to seventy-five percent of the6
taxpayer's donation if the donation is made to a public school.7
(4) The Department of Revenue shall provide a standardized format for a8
receipt to be issued by the public school to the taxpayer. The receipt shall indicate9
the amount of the donation to the public school. The receipt shall also include10
certification by the public school that the donation will be used for one of the11
authorized purposes provided for in Paragraph (2) of this Subsection. The12
Department of Revenue shall require a taxpayer to provide a copy of the receipt13
when claiming the rebate authorized by this Section.14
(5)(a) The governing authority of the public school that has received a15
donation eligible for a rebate pursuant to this Section shall provide a public report16
to the Department of Revenue, in an electronic format as prescribed by the secretary,17
which shall be prepared by a certified public accountant and shall be submitted to the18
department no later than the first day of January each year. The report shall contain19
the name and address of the public school, the total number and total dollar amount20
of donations received during the previous calendar year, the total amount of21
contributions made by each contributor during the previous calendar year, and the22
social security number or Louisiana taxpayer identification number of each23
contributor.24
(b) Upon receipt of such report, the Department of Revenue shall prepare25
from its records, as an addendum to each report, the amount and date of issuance of26
each rebate issued for a donation made to such school pursuant to this Section. The27
release of such information shall not be a violation of R.S. 47:1508.28 HLS 14RS-889 ORIGINAL
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(c) An electronic format for this report shall be furnished to the Department1
of Education by the Department of Revenue on or by the first day of February of2
each year.3
B. The total amount of rebates issued pursuant to the provisions of this4
Section shall not exceed ten million dollars per calendar year; however, in any year5
in which the amount of rebates awarded reaches ninety percent of the current year6
annual cap, the annual cap for the next year shall be increased by twenty percent.7
C. The Department of Revenue shall approve rebates on a first-come, first-8
served basis until the maximum amount of rebates has been issued starting on9
January first for income tax years ending prior to that date; however, all rebate10
requests received on the same business day shall be treated as received at the same11
time. If the aggregate amount of rebate requests received on a single business day12
exceeds the total amount of available rebates, rebates shall be approved on a pro rata13
basis.14
D. Notwithstanding any provision of law to the contrary, the secretary of the15
Department of Revenue shall make the rebate authorized pursuant to the provisions16
of this Section from the current collections of the taxes imposed by this Title as17
amended.18
Section 2. The provisions of this Act shall become effective on January 1, 2015, and19
shall be applicable to donations made to a public school for the 2015-2016 school year and20
thereafter.21
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)]
Jefferson HB No. 170
Abstract: Authorizes an income tax rebate equal to 75% of a taxpayer's donation to a
public school.
Proposed law authorizes a rebate equal to 75% of donations a taxpayer makes during a
taxable year to public schools. In order to qualify for the rebate, the donation must be made
by a taxpayer who files a state income tax return. HLS 14RS-889 ORIGINAL
HB NO. 170
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Proposed law requires that donations be used by the public school for purchasing
instructional materials and supplies, for costs and expenses in establishing and maintaining
tutorial programs, for costs and expenses in establishing and maintaining in-school childcare
programs for student parents, school-based health clinics, or for meeting any of the
requirements prescribed in current rules and regulations for academically unacceptable
schools.
Proposed law requires Dept. of Revenue (DOR) to provide the format for a receipt that
indicates the amount of the donation, the letter grade of the public school that received the
donation, and includes certification from the public school that the donation will be used for
one of the authorized purposes provided for in proposed law. Further requires the taxpayer
to provide a copy of the receipt when claiming the rebate.
Proposed law requires the governing authority of a public school which received a donation
to provide a public report prepared by a certified public accountant to the DOR no later than
Jan. 1 of each year. Further requires the report to contain the name and address of the public
school, the total number and total dollar amount of donations received during the previous
calendar year, the total amount of contributions made by each contributor during the
previous calendar year, and the social security number or La. taxpayer identification number
of each contributor.
Proposed law requires DOR to prepare, as an addendum to each report, the amount and date
of issuance of each rebate issued pursuant to proposed law. Provides that the release of such
information shall not be a violation of present law relative to the confidentiality of tax
records. Requires DOR to furnish an electronic format for this report to the Dept. of
Education on or by the first day of Feb. of each year.
Proposed law limits the total amount of rebates issued pursuant to proposed law to $10
million per calendar year; however, in any year that the amount of rebates awarded reaches
90% of the current year annual cap, the annual cap for the next year shall be increased by
20%. Requires DOR to approve rebates, starting on Jan. 1 for income tax years ending prior
to that date, on a first-come, first-served basis until the maximum amount of rebates has been
issued.
Proposed law requires rebates to be paid from the current collections of the taxes imposed
by present law.
Effective Jan. 1, 2015, and shall be applicable to donations made to a public school for the
2015-2016 school year and thereafter.
(Amends the heading of Ch. 3 of Title 47 of the Louisiana Revised Statutes of 1950; Adds
R.S. 47:6302)