HLS 21RS-729 REENGROSSED
2021 Regular Session
HOUSE BILL NO. 362
BY REPRESENTATIVE ORGERON
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX RETURN: Creates an individual income tax checkoff for the La. State University
Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker)
1 AN ACT
2To enact Subpart BBB of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana
3 Revised Statutes of 1950, to be comprised of R.S. 47:120.351, relative to state
4 individual income tax return checkoffs for certain donations; to provide a method for
5 an individual to donate all or a portion of a refund to the Board of Supervisors of
6 Louisiana State University and Agricultural and Mechanical College for the
7 Louisiana State University Agricultural Center Grant Walker Educational Center (4-
8 H Camp Grant Walker); to provide for the administration and disbursement of
9 donated monies; to provide for applicability; to provide for an effective date; and to
10 provide for related matters.
11Be it enacted by the Legislature of Louisiana:
12 Section 1. Subpart BBB of Part I of Chapter 1 of Subtitle II of Title 47 of the
13Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.351, is hereby enacted to read
14as follows:
15 SUBPART BBB. LOUISIANA STATE UNIVERSITY AGRICULTURAL
16 CENTER GRANT WALKER EDUCATIONAL CENTER
17 ยง120.351. Income tax checkoff; donation for Grant Walker Educational Center
18 Every individual who files an individual income tax return for the current tax
19 year and who is entitled to a refund may designate on his current year return that all
20 or any portion of the total amount of the refund to which he is entitled shall be
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-729 REENGROSSED
HB NO. 362
1 donated to the Board of Supervisors of Louisiana State University and Agricultural
2 and Mechanical College to be used exclusively for the Louisiana State University
3 Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker), in
4 lieu of that amount being paid to him as a refund. The refund shall be reduced by the
5 amount so designated. The designation shall be made at the time of filing the current
6 year tax return and shall be made upon the income tax return form as prescribed by
7 the secretary of the Department of Revenue. Donated monies shall be administered
8 by the secretary and distributed to the board of supervisors in accordance with the
9 provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this
10 Subpart shall be invalid for want of an authentic act.
11 Section 2. The provisions of this Act shall be applicable to taxable years beginning
12on or after January 1, 2021.
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 362 Reengrossed 2021 Regular Session Orgeron
Abstract: Provides for an individual income tax checkoff for donations to the La. State
University Bd. of Supervisors for the La. State University Agricultural Center Grant
Walker Educational Center (4-H Camp Grant Walker).
Proposed law provides an income tax checkoff for donations to the La. State University Bd.
of Supervisors to be used exclusively for 4-H Camp Grant Walker. Provides that donated
monies are administered by the secretary of the Dept. of Revenue and distributed to the bd.
of supervisors in accordance with present law (R.S. 47:120.37).
Applicable to taxable years beginning on or after Jan. 1, 2022.
(Adds R.S. 47:120.351)
Summary of Amendments Adopted by House
The House Floor Amendments to the engrossed bill:
1. Change the applicability of proposed law from taxable years beginning on or
after Jan. 1, 2022, to taxable years beginning on or after Jan. 1, 2021.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.