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 Reengrossed 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)
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Make technical amendments.