reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:120.261 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.261. Income tax checkoff; donation for the Louisiana Center for the Blind

RS 120.261 - Income tax checkoff; donation for the Louisiana Center for the Blind A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Center for the Blind in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Louisiana Center for the Blind in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act. B. The House Committee on Ways and Means may, at its discretion, request a report from the Louisiana Center for the Blind 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the Louisiana Center for the Blind to provide testimony with respect to the report. Acts 2014, No. 270, §1, eff. Jan. 1, 2015.
LA Rev Stat § 47:120.271 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.271. Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc.

RS 120.271 - Income tax checkoff; donation for Affiliated Blind of Louisiana, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Affiliated Blind of Louisiana, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Affiliated Blind of Louisiana, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act. B. The House Committee on Ways and Means may, at its discretion, request a report from Affiliated Blind of Louisiana, Inc., 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with Affiliated Blind of Louisiana, Inc., to provide testimony with respect to the report. Acts 2014, No. 270, §1, eff. Jan. 1, 2015.
LA Rev Stat § 47:120.281 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.281. Income tax checkoff; donation for Louisiana State Troopers Charities, Inc.

RS 120.281 - Income tax checkoff; donation for Louisiana State Troopers Charities, Inc. A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Louisiana State Troopers Charities, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Louisiana State Troopers Charities, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act. B. The House Committee on Ways and Means may, at its discretion, request a report from Louisiana State Troopers Charities, Inc., 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with Louisiana State Troopers Charities, Inc., to provide testimony with respect to the report. Acts 2014, No. 508, §1, eff. Jan. 1, 2015.
LA Rev Stat § 47:120.291 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.291. Income tax checkoff; donation to the American Rose Society

RS 120.291 - Income tax checkoff; donation to the American Rose Society  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the American Rose Society, in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the American Rose Society in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.  B. The House Committee on Ways and Means may, at its discretion, request a report from the American Rose Society, 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the American Rose Society to provide testimony with respect to the report.  Acts 2015, No. 290, §1.  NOTE: See Acts 2015, No. 290, §2, re: applicability.
LA Rev Stat § 47:120.301 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.301. Income tax checkoff; donation to The Extra Mile

RS 120.301 - Income tax checkoff; donation to The Extra Mile  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to The Extra Mile, Southeast Louisiana, Incorporated, hereinafter referred to as "Southeast", for the benefit of Southeast; The Extra Mile, Region IV, Inc., hereinafter referred to as "Region IV"; The Extra Mile, Region VI, Inc., hereinafter referred to as "Region VI"; and The Extra Mile, Region VIII, Inc., hereinafter referred to as "Region VIII", in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Southeast, in accordance with the provisions of R.S. 47:120.37. Southeast shall distribute the donated monies equally to Southeast, Region IV, Region VI, and Region VIII. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.  B. The House Committee on Ways and Means may, at its discretion, request reports from Southeast, Region IV, Region VI, and Region VIII relative to their operations. The form and content of the reports shall be prescribed by the chairman of the committee, but shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organizations' activities. The committee may summon any person employed by or associated with Southeast, Region IV, Region VI, and Region VIII to provide testimony with respect to the report.  Acts 2015, No. 349, §1, eff. Jan. 1, 2016.  NOTE: See Acts 2015, No. 349, §2, re: applicability.
LA Rev Stat § 47:120.311 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.311. Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD

RS 120.311 - Income tax checkoff; donation for Louisiana Naval War Memorial Commission; U.S.S. KIDD  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Naval War Memorial Commission created by the legislature to exercise authority and control over the U.S.S. KIDD, in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Louisiana Naval War Memorial Commission in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.  B. The House Committee on Ways and Means may, at its discretion, request a report from the Louisiana Naval War Memorial Commission 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the Louisiana Naval War Memorial Commission to provide testimony with respect to the report.  Acts 2015, No. 388, §1.  NOTE: See Acts 2015, No. 388, §2, re: applicability.
LA Rev Stat § 47:120.321 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.321. Income tax checkoff; Emerge Center for Communication, Behavior, and Development

RS 120.321 - Income tax checkoff; Emerge Center for Communication, Behavior, and Development  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to The Emerge Center, Inc., in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. For purposes of listing this donation option on the tax return, the donation authorized by this Section shall be referred to as the "Children's Therapeutic Services at the Emerge Center". The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to The Emerge Center, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.  B. The House Committee on Ways and Means may, at its discretion, request a report from The Emerge Center, Inc., 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with The Emerge Center, Inc., to provide testimony with respect to the report.  Acts 2015, No. 388, §1.  NOTE: See Acts 2015, No. 388, §2, re: applicability.
LA Rev Stat § 47:120.331 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.331. Income tax checkoff; donation for Louisiana Horse Rescue Association

RS 120.331 - Income tax checkoff; donation for Louisiana Horse Rescue Association  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current-year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Horse Rescue Association in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current-year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Louisiana Horse Rescue Association in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.  B. The House Committee on Ways and Means may, at its discretion, request a report from the Louisiana Horse Rescue Association 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the Louisiana Horse Rescue Association to provide testimony with respect to the report.  Acts 2017, No. 67, §1.
LA Rev Stat § 47:120.341 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.341. Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence

RS 120.341 - Income tax checkoff; donation for Louisiana Coalition Against Domestic Violence  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current-year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Coalition Against Domestic Violence in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current-year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Louisiana Coalition Against Domestic Violence in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.  B. There is hereby established in the state treasury a special escrow fund to be known as the Louisiana Coalition Against Domestic Violence Fund, hereinafter referred to as the "fund". The fund is established to receive deposits of donations made on individual income tax returns for the benefit of the Louisiana Coalition Against Domestic Violence. The fund shall be administered by the state treasurer, who shall every three months, remit the remaining balance of monies in the fund to the Louisiana Coalition Against Domestic Violence. Monies remitted to Louisiana Coalition Against Domestic Violence from such donations shall be used for the education of women who are victims of domestic violence.  C. The Senate Committee on Revenue and Fiscal Affairs or House Committee on Ways and Means may, at their discretion, request a report from the Louisiana Coalition Against Domestic Violence 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 the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with the Louisiana Coalition Against Domestic Violence to provide testimony with respect to the report.  Acts 2018, No. 38, §1. NOTE: See Act 2018, No. 38, re: effectiveness for taxable year beginning on or after Jan. 1, 2018.
LA Rev Stat § 47:120.351 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.351. Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization

RS 120.351 - Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization  A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Sexual Trauma Awareness and Response (STAR) organization in lieu of that amount being paid to him as a refund. In this case, the refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Sexual Trauma Awareness and Response (STAR) organization in accordance with the provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be invalid for want of an authentic act.  B. The House Committee on Ways and Means may, at its discretion, request a report from the Sexual Trauma Awareness and Response (STAR) organization 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. The committee may summon any person employed by or associated with the Sexual Trauma Awareness and Response (STAR) organization to provide testimony with respect to the report.  Acts 2021, No. 3, §1.
LA Rev Stat § 47:120.361 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§120.361. Income tax checkoff; donation for Grant Walker Educational Center

RS 120.361 - Income tax checkoff; donation for Grant Walker Educational Center  Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Board of Supervisors of Louisiana State University and Agricultural and Mechanical College to be used exclusively for the Louisiana State University Agricultural Center Grant Walker Educational Center (4-H Camp Grant Walker), in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the board of supervisors in accordance with the provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall be invalid for want of an authentic act.  Acts 2021, No. 228, §1.
LA Rev Stat § 47:131 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§131. Determination of amount of, and recognition of, gain or loss

RS 131 - Determination of amount of, and recognition of, gain or loss  A. Computation of gain or loss. The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in R.S. 47:139 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized.  B. Amount realized. The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of property (other than money) received.  C. Recognition of gain or loss. In the case of a sale or exchange, the extent to which the gain or loss determined under this Section shall be recognized for the purpose of this Chapter, shall be determined under the provisions of R.S. 47:132 through 47:138.  D. Installment sales. Nothing in this Section shall be construed to prevent (in the case of property sold under contract providing for payments in installments) the taxation of that portion of any installment payment representing gain or profit in the year in which such payment is received.
LA Rev Stat § 47:132 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§132. Recognition of gain or loss; general rule

RS 132 - Recognition of gain or loss; general rule  Upon the sale or exchange of property, the entire amount of the gain or loss determined under R.S. 47:131 shall be recognized, except as provided in R.S. 47:133 through 47:138.