SLS 22RS-521 ENGROSSED
2022 Regular Session
SENATE BILL NO. 371
BY SENATOR HARRIS
TAX/INCOME/PERSONAL. Establishes an individual income tax refund checkoff
donation for the University of New Orleans Foundation. (8/1/22)
1 AN ACT
2 To 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 refund checkoffs for certain donations; to provide for a method
5 for individuals to donate all or a portion of any individual income tax refund due to
6 them to the University of New Orleans Foundation; to provide for the administration
7 and disbursement of donated monies; to provide for reporting; to provide for
8 applicability; and to provide for related matters.
9 Be 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
11 Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.371, is hereby enacted to read
12 as follows:
13 SUBPART DDD. UNIVERSITY OF NEW ORLEANS FOUNDATION
14 ยง120.371. Income tax checkoff; donation for the University of New Orleans
15 Foundation
16 For tax years beginning on and after January 1, 2022, every individual
17 who files an individual income tax return for the current tax year and who is
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. 371
SLS 22RS-521 ENGROSSED
1 entitled to a refund may designate on his current year return that all or any
2 portion of the total amount of the refund to which he is entitled shall be donated
3 to the University of New Orleans Foundation in lieu of that amount being paid
4 to him as a refund. The refund shall be reduced by the amount so designated.
5 The designation shall be made at the time of filing the current year tax return
6 and shall be made upon the income tax return form as prescribed by the
7 secretary of the Department of Revenue. Donated monies shall be administered
8 by the secretary and distributed to the University of New Orleans Foundation
9 in accordance with the provisions of R.S. 47:120.37. No donation made pursuant
10 to the provisions of this Subpart shall be invalid for want of an authentic act.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Curry Lann.
DIGEST
SB 371 Engrossed 2022 Regular Session Harris
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.
Applicable to taxable years beginning on or after Jan. 1, 2022.
Effective August 1, 2022.
(Adds R.S. 47:120.371)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Makes technical changes.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.