HLS 14RS-415 REENGROSSED
Page 1 of 2
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
donated to The Lighthouse for the Blind in New Orleans, Inc., in lieu of that amount20
being paid to him as a refund. The refund shall be reduced by the amount so21
designated. The designation shall be made at the time of filing the current year tax22
return and shall be made upon the income tax return form as prescribed by the23 HLS 14RS-415 REENGROSSED
HB NO. 602
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
secretary of the Department of Revenue. Donated monies shall be administered by1
the secretary and distributed to The Lighthouse for the Blind in New Orleans, Inc.,2
in accordance with the provisions of R.S. 47:120.37. No donation made under the3
provisions of this Subpart shall be invalid for want of an authentic act.4
B. The House Committee on Ways and Means may, at its discretion, request5
a report from The Lighthouse for the Blind in New Orleans, Inc., relative to its6
operations. The form and content of the report shall be prescribed by the chairman7
of the committee but shall at a minimum contain a detailed explanation of the8
revenues and expenditures, as well as a description of the organization's activities.9
The committee may summon any person employed by or associated with The10
Lighthouse for the Blind in New Orleans, Inc., to provide testimony with respect to11
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)]
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
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)