HLS 14RS-890 REENGROSSED
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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, Inc.
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, Inc.; to provide for the administration and disbursement of6
donated monies; to provide for reporting; to provide for an effective date; and to7
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 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, INC., DONATION13
ยง120.231. Income tax checkoff; donation for Louisiana State Troopers Charities,14
Inc.15
A. Every individual who files an individual income tax return for the current16
tax year and who is entitled to a refund may designate on his current year return that17
all or any portion of the total amount of the refund to which he is entitled shall be18
donated to Louisiana State Troopers Charities, Inc., in lieu of that amount being paid19
to him as a refund. In this case the refund shall be reduced by the amount so20 HLS 14RS-890 REENGROSSED
HB NO. 194
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designated. The designation shall be made at the time of filing the current year tax1
return and shall be made upon the income tax return form as prescribed by the2
secretary of the Department of Revenue. Donated monies shall be administered by3
the secretary and distributed to Louisiana State Troopers Charities, Inc., in4
accordance with the provisions of R.S. 47:120.37. No donation made under the5
provisions of this Subpart shall be invalid for want of an authentic act.6
B. The House Committee on Ways and Means may, at its discretion, request7
a report from Louisiana State Troopers Charities, Inc., relative to its operations. The8
form and content of the report shall be prescribed by the chairman of the committee,9
but shall at a minimum contain a detailed explanation of the revenues and10
expenditures, as well as a description of the organization's activities. The committee11
may summon any person employed by or associated with Louisiana State Troopers12
Charities, Inc., to provide testimony with respect to the report.13
Section 2. The provisions of this Act shall be effective for taxable years beginning14
on or after January 1, 2015.15
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, Inc.
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, Inc., 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, Inc.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from La. State Troopers Charities, Inc., 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) HLS 14RS-890 REENGROSSED
HB NO. 194
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Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Changes the name of the organization from "Louisiana State Troopers Charities"
to "Louisiana State Troopers Charities, Inc."