HLS 22RS-760 ENGROSSED
2022 Regular Session
HOUSE BILL NO. 350
BY REPRESENTATIVE HILFERTY
TAX RETURN: Establishes a tax checkoff box for the University of New Orleans
Foundation
1 AN ACT
2To enact Subpart DDD 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. 47:120.371, relative to state
4 individual income tax return checkoffs for certain donations; to provide for a method
5 for individuals to donate all or a portion of any refund due to them to the University
6 of New Orleans Foundation; to provide for the administration and disbursement of
7 donated monies; to provide for reporting; to provide for an effective date; and to
8 provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. Subpart DDD of Part I of Chapter 1 of Subtitle II of Title 47 of the
11Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.371, is hereby enacted to read
12as follows:
13 SUBPART DDD. UNIVERSITY OF NEW
14 ORLEANS FOUNDATION
15 ยง120.371. Income tax checkoff; donation for the University of New Orleans
16 Foundation
17 A. Every individual who files an individual income tax return for the current
18 tax year and who is entitled to a refund may designate on his current year return that
19 all or any portion of the total amount of the refund to which he is entitled shall be
20 donated to the University of New Orleans Foundation in lieu of that amount being
21 paid to him as a refund. The refund shall be reduced by the amount so designated.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 22RS-760 ENGROSSED
HB NO. 350
1 The designation shall be made at the time of filing the current year tax return and
2 shall be made upon the income tax return form as prescribed by the secretary of the
3 Department of Revenue. Donated monies shall be administered by the secretary and
4 distributed to the University of New Orleans Foundation in accordance with the
5 provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this
6 Subpart shall be invalid for want of an authentic act.
7 B. The House Committee on Ways and Means may, at its discretion, request
8 a report from the University of New Orleans Foundation relative to its operations.
9 The form and content of the report shall be prescribed by the chairman of the
10 committee but shall at a minimum contain a detailed explanation of revenues and
11 expenditures, as well as a description of the organization's activities. The committee
12 may summon any person employed by or associated with the University of New
13 Orleans Foundation to provide testimony with respect to the report.
14 Section 2. The provisions of this Act shall be applicable to taxable years beginning
15on or after January 1, 2023.
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 350 Engrossed 2022 Regular Session Hilferty
Abstract: Provides for an individual income tax checkoff for donations to the University
of New Orleans Foundation.
Proposed law provides for an income tax checkoff pursuant to which an individual can
donate all or a portion of his state income tax refund to the University of New Orleans
Foundation in lieu of that amount being paid as a refund.
Proposed law requires donated monies to be administered by the secretary of the Dept. of
Revenue and to be quarterly disbursed to the University of New Orleans Foundation.
Proposed law authorizes the House Committee on Ways and Means, at its discretion, to
request reports from the University of New Orleans Foundation 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 revenues and expenditures, as well as
a description of the organization's activities.
Applicable to taxable years beginning on or after Jan. 1, 2023.
(Adds R.S. 47:120.371)
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.