The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 33 Original 2020 Regular Session Hensgens
Present law authorizes a taxpayer to donate any portion of his state income tax refund to a donee
listed on the tax return form as a checkoff.
Present law requires that a checkoff donation be removed from the tax return form if donations to
a particular donee do not equal $10,000 or more for two consecutive years.
Proposed law retains these provisions but exempts Dreams Come True, Inc. from the $10,000
requirement. Further provides that this exemption will expire on January 1, 2024.
Proposed law applies to taxable years beginning on or after January 1, 2020.
Effective August 1, 2020.
(Amends R.S. 47:120.37(B); adds R.S. 47:120.141(D))