HLS 14RS-890 ENGROSSED
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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. 194
BY REPRESENTATIVE ROBIDEAUX
TAX/INCOME TAX: Creates an individual income tax checkoff for Louisiana State
Troopers Charities
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 Louisiana State5
Troopers Charities; to provide for the administration and disbursement of donated6
monies; to provide for reporting; to provide for an effective date; and to provide for7
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 the Louisiana10
Revised Statutes of 1950, comprised of R.S. 47:120.231, is hereby enacted to read as11
follows: 12
SUBPART PP. LOUISIANA STATE TROOPERS CHARI TIES DONATION13
ยง120.231. Income tax checkoff; donation for Louisiana State Troopers Charities14
A. Every individual who files an individual income tax return for the current15
tax year and who is entitled to a refund may designate on his current year return that16
all or any portion of the total amount of the refund to which he is entitled shall be17
donated to Louisiana State Troopers Charities in lieu of that amount being paid to18
him as a refund. In this case the refund shall be reduced by the amount so19
designated. The designation shall be made at the time of filing the current year tax20 HLS 14RS-890 ENGROSSED
HB NO. 194
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
return and shall be made upon the income tax return form as prescribed by the1
secretary of the Department of Revenue. Donated monies shall be administered by2
the secretary and distributed to Louisiana State Troopers Charities in accordance3
with the provisions of R.S. 47:120.37. No donation made under the provisions of4
this Subpart shall be invalid for want of an authentic act.5
B. The House Committee on Ways and Means may, at its discretion, request6
a report from Louisiana State Troopers Charities relative to its operations. The form7
and content of the report shall be prescribed by the chairman of the committee, but8
shall at a minimum contain a detailed explanation of the revenues and expenditures,9
as well as a description of the organization's activities. The committee may summon10
any person employed by or associated with Louisiana State Troopers Charities to11
provide testimony with respect 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
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)]
Robideaux HB No. 194
Abstract: Provides for an individual income tax checkoff for donations to La. State
Troopers Charities.
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 La. State Troopers Charities 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 La. State Troopers Charities.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from La. State Troopers Charities 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)