HLS 15RS-653 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 274
BY REPRESENTATIVE FOIL
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/INCOME TAX: Creates an individual income tax checkoff for the U.S.S. KIDD
1 AN ACT
2To enact Subpart VV of Part 1 of Chapter 1 of Subtitle II of Title 47 of the Louisiana
3 Revised Statutes of 1950, to be comprised of R.S. 47:120.291, relative to state
4 individual income tax return checkoffs for certain donations; to provide for a method
5 for individuals to donate all or a portion of any refund due to them to the Louisiana
6 Naval War Memorial Commission; to provide for the administration and
7 disbursement of donated monies; to provide for reporting; to provide for an effective
8 date; and to provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. Subpart VV of Part 1 of Chapter 1 of Subtitle II of Title 47 of the
11Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.291, is hereby enacted to read
12as follows:
13 SUBPART VV. LOUISIANA NAVAL WAR MEMORIAL
14 COMMISSION DONATION
15 ยง120.291. Income tax checkoff; donation for Louisiana Naval War Memorial
16 Commission, also known as the U.S.S. KIDD
17 A. Every individual who files an individual income tax return for the current
18 tax year and who is entitled to a refund may designate on his current year return that
19 all or any portion of the total amount of the refund to which he is entitled shall be
20 donated to the Louisiana Naval War Memorial Commission, also known as the
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-653 ORIGINAL
HB NO. 274
1 U.S.S. KIDD, in lieu of that amount being paid to him as a refund. In this case, the
2 refund shall be reduced by the amount so designated. The designation shall be made
3 at the time of filing the current year tax return and shall be made upon the income
4 tax return form as prescribed by the secretary of the Department of Revenue.
5 Donated monies shall be administered by the secretary and distributed to the
6 Louisiana Naval War Memorial Commission in accordance with the provisions of
7 R.S. 47:120.37. No donation made under the provisions of this Subpart shall be
8 invalid for want of an authentic act.
9 B. The House Committee on Ways and Means may, at its discretion, request
10 a report from the Louisiana Naval War Memorial Commission relative to its
11 operations. The form and content of the report shall be prescribed by the chairman
12 of the committee, but shall at a minimum contain a detailed explanation of the
13 revenues and expenditures, as well as a description of the organization's activities.
14 The committee may summon any person employed by or associated with the
15 Louisiana Naval War Memorial Commission to provide testimony with respect to
16 the report.
17 Section 2. The provisions of this Act shall be effective for taxable years beginning
18on or after January 1, 2016.
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)]
HB 274 Original 2015 Regular Session Foil
Abstract: Provides for an individual income tax checkoff for donations to the La. Naval
War Memorial Commission, also known as the U.S.S. KIDD.
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 La. Naval War Memorial Commission, also
known as the U.S.S. KIDD, 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 La. Naval War Memorial Commission.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from the La. Naval War Memorial Commission relative to its operations.
The form and content of the report shall be prescribed by the chairman of the committee, but
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-653 ORIGINAL
HB NO. 274
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, 2016.
(Adds R.S. 47:120.291)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.