HLS 15RS-175 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 91
BY REPRESENTATIVE SEABAUGH
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 American Rose
Society
1 AN ACT
2To enact Subpart VV of Part 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of
3 1950, to be comprised of R.S. 47:120.291, relative to state individual income tax
4 return checkoffs for certain donations; to provide for a method for individuals to
5 donate all or a portion of any refund due to them to The American Rose Society; to
6 provide for the administration and disbursement of donated monies; to provide for
7 reporting; to provide for an effective date; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. Subpart VV of Part 1 of Subtitle II of Title 47 of the Louisiana Revised
10Statutes of 1950, to be comprised of R.S. 47:120.291 is hereby enacted to read as follows:
11 SUBPART VV. THE AMERICAN ROSE SOCIETY DONATION
12 ยง120.291. Income tax checkoff; donation to The American Rose Society
13 A. Every individual who files an individual income tax return for the current
14 tax year and who is entitled to a refund may designate on his current year return that
15 all or any portion of the total amount of the refund to which he is entitled shall be
16 donated to The American Rose Society, in lieu of that amount being paid to him as
17 a refund. In this case, the refund shall be reduced by the amount so designated. The
18 designation shall be made at the time of filing the current year return and shall be
19 made upon the income tax return form as prescribed by the secretary of the
20 Department of Revenue. Donated monies shall be administered by the secretary and
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-175 ENGROSSED
HB NO. 91
1 distributed to The American Rose Society in accordance with the provisions of R.S.
2 47:120.37. No donation made under the provisions of this Subpart shall be invalid
3 for want of an authentic act.
4 B. The House Committee on Ways and Means may, at its discretion, request
5 a report from The American Rose Society, relative to its operations. The form and
6 content of the report shall be prescribed by the chairman of the committee, but shall
7 at a minimum contain a detailed explanation of the revenues and expenditures, as
8 well as a description of the organization's activities. The committee may summon
9 any person employed by or associated with The American Rose Society to provide
10 testimony with respect to the report.
11 Section 2. The provisions of this Act shall be effective for taxable years beginning
12on 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 91 Engrossed 2015 Regular Session Seabaugh
Abstract: Provides for an individual income tax checkoff for donations to The American
Rose Society.
Proposed law provides for an income tax checkoff under which an individual can donate all
or any portion of his state income tax refund to The American Rose Society in lieu of that
amount being paid as a refund.
Present law requires donated monies to be administered by the secretary of the Dept. of
Revenue and to be quarterly distributed to The American Rose Society.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from The American Rose Society, 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)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.