RÉSUMÉ DIGEST
ACT 341 (SB 373) 2024 Regular Session Allain
Existing law allows taxpayers to make a donation when filing their individual income tax
return to the Coastal Protection and Restoration Fund. Donations may be made from a refund
on the taxpayer's individual income tax return or in addition to a payment of taxes due when
filing the return.
New law corrects the statutory citation in law for the Coastal Protection and Restoration
Fund and otherwise retains existing law.
Effective May 28, 2024.
(Amends R.S. 47:120.32(A)(1) and (B))