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ACT No. 249
Regular Session, 2014
HOUSE BILL NO. 602
BY REPRESENTATIVES ABRAMSON AND LEGER
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 the10
Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.231, is hereby enacted to read11
as follows:12
SUBPART PP. THE LIGHTHOUSE FOR THE BLIND IN 13
NEW 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
secretary of the Department of Revenue. Donated monies shall be administered by24
the secretary and distributed to The Lighthouse for the Blind in New Orleans, Inc.,25 ENROLLEDHB NO. 602
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in 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 The Lighthouse for the Blind in New Orleans, Inc., relative to its4
operations. The form and content of the report shall be prescribed by the chairman5
of the committee but shall at a minimum contain a detailed explanation of the6
revenues and expenditures, as well as a description of the organization's activities.7
The committee may summon any person employed by or associated with The8
Lighthouse for the Blind in New Orleans, Inc., to provide testimony with respect to9
the report.10
Section 2. The provisions of this Act shall be effective for taxable years beginning11
on or after January 1, 2015.12
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: