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.