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ACT No. 508
Regular Session, 2014
HOUSE BILL NO. 194
BY REPRESENTATIVE ROBIDEAUX
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
designated. The designation shall be made at the time of filing the current year tax21
return and shall be made upon the income tax return form as prescribed by the22
secretary of the Department of Revenue. Donated monies shall be administered by23
the secretary and distributed to Louisiana State Troopers Charities, Inc., in24 ENROLLEDHB NO. 194
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accordance with the provisions of R.S. 47:120.37. No donation made under the1
provisions of this Subpart shall be invalid for want of an authentic act.2
B. The House Committee on Ways and Means may, at its discretion, request3
a report from Louisiana State Troopers Charities, Inc., relative to its operations. The4
form and content of the report shall be prescribed by the chairman of the committee,5
but shall at a minimum contain a detailed explanation of the revenues and6
expenditures, as well as a description of the organization's activities. The committee7
may summon any person employed by or associated with Louisiana State Troopers8
Charities, Inc., to provide testimony with respect to the report.9
Section 2. The provisions of this Act shall be effective for taxable years beginning10
on or after January 1, 2015.11
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: