ENROLLED
ACT No. 228
2021 Regular Session
HOUSE BILL NO. 362
BY REPRESENTATIVE ORGERON
1 AN ACT
2 To 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.
11 Be 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
13 Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.351, is hereby enacted to read
14 as 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
21 donated to the Board of Supervisors of Louisiana State University and Agricultural
22 and Mechanical College to be used exclusively for the Louisiana State University
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 362 ENROLLED
1 Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker), in
2 lieu of that amount being paid to him as a refund. The refund shall be reduced by the
3 amount so designated. The designation shall be made at the time of filing the current
4 year tax return and shall be made upon the income tax return form as prescribed by
5 the secretary of the Department of Revenue. Donated monies shall be administered
6 by the secretary and distributed to the board of supervisors in accordance with the
7 provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this
8 Subpart shall be invalid for want of an authentic act.
9 Section 2. The provisions of this Act shall be applicable to taxable years beginning
10 on or after January 1, 2021.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.