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 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)