HLS 14RS-415 ORIGINAL
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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. 602
BY REPRESENTATIVES ABRAMSON AND LEGER
TAX/INCOME TAX: Creates an individual income tax checkoff for The Lighthouse for the
Blind in New Orleans, 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 The Lighthouse5
for the Blind in New Orleans, Inc.; 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 the Louisiana10
Revised Statutes of 1950, comprised of R.S. 47:120.231, is hereby enacted to read as11
follows: 12
SUBPART PP. THE LIGHTHOUSE FOR THE BLIND IN NEW13
ORLEANS, INC. DONATION14
ยง120.231. Income tax checkoff; donation for The Lighthouse for the Blind in New15
Orleans, Inc.16
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 HLS 14RS-415 ORIGINAL
HB NO. 602
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donated to The Lighthouse for the Blind in New Orleans, Inc., in lieu of that amount1
being paid to him as a refund. In this case the refund shall be reduced by the amount2
so designated. The designation shall be made at the time of filing the current year3
tax return and shall be made upon the income tax return form as prescribed by the4
secretary of the Department of Revenue. Donated monies shall be administered by5
the secretary and distributed to The Lighthouse for the Blind in New Orleans, Inc.,6
in accordance with the provisions of R.S. 47:120.37. No donation made under the7
provisions of this Subpart shall be invalid for want of an authentic act.8
B. The House Committee on Ways and Means may, at its discretion, request9
a report from The Lighthouse for the Blind in New Orleans, Inc., relative to its10
operations. The form and content of the report shall be prescribed by the chairman11
of the committee but shall at a minimum contain a detailed explanation of the12
revenues and expenditures, as well as a description of the organization's activities.13
The committee may summon any person employed by or associated with The14
Lighthouse for the Blind in New Orleans, Inc., to provide testimony with respect to15
the report.16
Section 2. The provisions of this Act shall be effective for taxable years beginning17
on or after January 1, 2015.18
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)]
Abramson HB No. 602
Abstract: Provides for an individual income tax checkoff for donations to The Lighthouse
for the Blind in New Orleans, 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 The Lighthouse for the Blind in New Orleans,
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 The Lighthouse for the Blind in New Orleans, Inc.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from The Lighthouse for the Blind in New Orleans, Inc., relative to its
operations. The form and content of the report shall be prescribed by the chairman of the HLS 14RS-415 ORIGINAL
HB NO. 602
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
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)