2020 Regular Session ENROLLED
SENATE BILL NO. 33
BY SENATOR HENSGENS
1 AN ACT
2 To amend and reenact R.S. 47:120.37(B) and to enact R.S. 47:120.141(D), relative to
3 donations of refunds; to provide for such donations to Dreams Come True, Inc.; to
4 provide an exception to removal of certain refund donations from the tax return; and
5 to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:120.37(B) is hereby amended and reenacted and R.S.
8 47:120.141(D) is hereby enacted to read as follows:
9 §120.37. Refund designation on tax form
10 * * *
11 B. Except as provided in R.S. 47:120.131 and 120.141, when the total
12 amount of tax refunds donated to any donee is less than ten thousand dollars per year
13 for two consecutive years, designation of such donee shall be removed from the
14 income tax form.
15 * * *
16 §120.141. Income tax checkoff; donation for Dreams Come True, Inc.
17 * * *
18 D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation
19 provided for in this Section shall not be removed from the individual income tax
20 return. The provisions of this Subsection shall expire on January 1, 2024.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 33 ENROLLED
1 Section 2. The provisions of this Act shall be applicable to taxable years beginning
2 on or after January 1, 2020.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.