reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.31. Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund

RS 47:120.31 - Individual and corporate tax checkoffs for donations to the Louisiana Military Family Assistance Fund
A.(1) For tax years beginning on and after January 1, 2005, every individual and corporation that files an individual income tax return or a corporate income or franchise tax return is authorized to do any of the following:
(a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated.
(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax.
(2)(a) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.
(b) No donation made under the provisions of this Subtitle shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donations to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in R.S. 46:122 no more than one hundred twenty days from the last statutorily authorized extension for filing the return.
C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of this Title, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of this Title, as amended.
Acts 2005, No. 151, §2, eff. June 28, 2005.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.32. Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund

RS 47:120.32 - Donation of individual income tax refunds and other contributions to the Coastal Protection and Restoration Fund
A.(1) For tax years beginning on and after January 1, 2009, every individual that files an individual income tax return is authorized to do any of the following:
(a) Designate on the return for such tax all or a portion of the total amount of the refund to which such taxpayer is entitled for that tax year as a donation to the Coastal Protection and Restoration Fund provided for in R.S. 49:213.2 in lieu of that amount being paid to the taxpayer as a refund, in which case the refund shall be reduced by the amount so designated.
(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may make an additional donation to the Coastal Protection and Restoration Fund provided for in R.S. 49:213.2 by paying the amount of such donation in addition to any tax or refund due for the year and designating the donation on the return for such tax.
(2)(a) The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.
(b) No donation made under the provisions of this Subtitle shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's return upon which the designation of a refund donation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donation to the state treasurer for deposit directly into the Coastal Protection and Restoration Fund provided for in R.S. 49:213.2 no more than one hundred twenty days from the last statutorily authorized extension for filing the return.
C. Donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 1 or Chapter 5 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 as amended.
Acts 2008, No. 123, §1, eff. June 6, 2008.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.33. Income tax checkoff; donation for National Lung Cancer Partnership

RS 47:120.33 - Income tax checkoff; donation for National Lung Cancer Partnership
A. Every individual who files an individual state 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 National Lung Cancer Partnership in lieu of that amount being paid to him as a refund, in which 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. No donation made under the provisions of this Section shall be invalid for lack of an authentic act.
B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the National Lung Cancer Partnership, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the National Lung Cancer Partnership at least every three months.
Acts 2009, No. 406, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.34. Legislative intent; declaration of purpose and policy

RS 47:120.34 - Legislative intent; declaration of purpose and policy
It is the intent of the legislature to protect the health, safety, and well-being of the children of the state. The legislature declares that the children of the state are its single greatest resource and that these children require the utmost protection to guard their future and the future of the state. It is in the public interest to protect our children from child abuse and neglect.
Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 2021, No. 114, §18, eff. July 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.35. Income tax checkoff; donation for Children's Trust Dedicated Fund Account

RS 47:120.35 - Income tax checkoff; donation for Children's Trust Dedicated Fund Account
A. Every individual who files an individual state income tax return and who is entitled to a refund may designate that all or any portion of the total amount of the refund shall be donated to the Children's Trust Dedicated Fund Account in lieu of that amount being returned to him. The designation shall be made at the time of the filing of the tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Section shall be invalid for want of authentic act.
B. Upon receipt of any taxpayer's income tax return upon which a designation to the account has been made, the secretary of the Department of Revenue shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amounts directly to the state treasurer for deposit in the Children's Trust Dedicated Fund Account. The donation will be effective for all taxable periods beginning after December 31, 1998.
Acts 1992, No. 900, §2, eff. July 1, 1993; Acts 1997, No. 658, §2; Acts 1999, No. 129, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.36. Income tax checkoff; donation for political party

RS 47:120.36 - Income tax checkoff; donation for political party
A. Every individual who is not a member of the classified civil service 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 political party of his choice in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated.
B. As used in this Section, the term "political party" shall have the same meaning as that ascribed to it in R.S. 18:441.
C. No donation made under the provisions hereof shall be invalid for want of an authentic act.
D. Upon receipt of any taxpayer's current year income tax return upon which the designation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount, after deducting twenty percent therefrom to defray the expenses of the Department of Revenue, to the state central committee of the political party designated, annually, on or before March first of the year following the year in which the tax return was filed.
Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.37. Refund designation on tax form

RS 47:120.37 - Refund designation on tax form
A. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the designation to donate all or any portion of the total amount of tax refund shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue.
B. Except as provided in R.S. 47:120.131 and 120.141, when the total amount of tax refunds donated to any donee is less than ten thousand dollars per year for two consecutive years, designation of such donee shall be removed from the income tax form.
C. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. Notwithstanding any provision set forth in R.S. 47:120.3 through 120.101 or in any other provision of law to the contrary, the amount of the donations received by the secretary, less twenty percent credited to the department's expenses to defray administrative and printing expenses, shall be disbursed to the designated donee before March first of the year following the year in which the tax return was filed. Following the initial disbursement of monies, the secretary shall quarterly disburse monies to the designated donees. The provisions of this Subsection shall supercede any other provision of law in this Title 47 to the contrary.
D. The provisions of this Section shall be applicable to all existing and future refund donations as provided for in Chapter 1 of Subtitle II of this Title and shall supercede any provision of law to the contrary in this Title.
Acts 1992, No. 1026, §1, eff. for taxable periods beginning after Dec. 31, 1991; Acts 1997, No. 658, §2; Acts 2012, No. 7, §1, eff. June 30, 2012; Acts 2016, No. 187, §1, eff. May 26, 2016; Acts 2020, No. 33, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.40. Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated

RS 47:120.40 - Income tax checkoff; donation for Louisiana Operation Game Thief, Incorporated
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 Operation Game Thief, Incorporated, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the Louisiana Operation Game Thief, Incorporated, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to Louisiana Operation Game Thief, Incorporated, at least every three months.
Acts 1995, No. 357, §1; Acts 1997, No. 652, §1; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.57. Income tax checkoff; donation for Ducks Unlimited

RS 47:120.57 - Income tax checkoff; donation for Ducks Unlimited
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 Chapter of Ducks Unlimited in lieu of that amount being paid to him as a refund, in which 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. No donation made under the provisions of this Part shall be invalid for want of an authentic act.
B. At the time the secretary determines that a refund is due on the taxpayer's income tax return upon which a designation is made for a donation to the Louisiana Chapter of Ducks Unlimited, the secretary shall enter into a central registry the amount of the donation and the name of the donor. The secretary shall remit the total amount of such donations to the Louisiana Chapter of Ducks Unlimited at least every three months.
Acts 1997, No. 639, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.61. Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies

RS 47:120.61 - Income tax checkoff; donation for Louisiana Breast Cancer Task Force; creation; use of monies
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 Breast Cancer Task Force in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount to the Louisiana Breast Cancer Task Force annually, on or before March first of the year following the year in which the tax return was filed.
Acts 1999, No. 195, §1, eff. for taxable years beginning after Dec. 31, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.62. Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits

RS 47:120.62 - Income tax checkoff; Student Tuition Assistance and Revenue Trust Program deposits
A. Subject to the establishment of a procedure as provided in Subsection B of this Section, every individual who files an individual income tax return for any tax year beginning on and after January 1, 2001, and who is entitled to a refund may designate on his return that all or any portion of the total amount of the refund to which he is entitled shall be deposited into a Student Tuition Assistance and Revenue Trust Program account of which he is the owner, as provided for by R.S. 17:3091 et seq., in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue.
B. The secretary of the Department of Revenue and the Louisiana Tuition Trust Authority shall jointly establish a procedure and a process for the efficient deposit and crediting of such refunds. Such procedure and process shall be adopted as rules of the Louisiana Tuition Trust Authority pursuant to the Administrative Procedure Act.
Acts 2000, No. 45, §2, eff. July 1, 2000.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.63. Income tax checkoff; donation for Louisiana cancer; creation; use of monies

RS 47:120.63 - Income tax checkoff; donation for Louisiana cancer; creation; use of monies
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 Cancer and Lung Trust Fund Board, created pursuant to R.S. 40:1299.88, for the purpose of combating cancer and research into a cure for the disease. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made pursuant to Subsection A of this Section, the secretary shall enter in a central record the donation and the name of the donor. The secretary shall forward all such donations to the Louisiana Cancer and Lung Trust Fund Board annually, on or before March first of the year following the year in which the tax return was filed. The board shall use the monies derived from all such donations for the purpose of combating and researching cancer.
Acts 2001, No. 1033, §1, applicable to tax years beginning after Dec. 31, 2000; Acts 2013, No. 89, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.71. Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies

RS 47:120.71 - Income tax checkoff; donation for Louisiana Pet Overpopulation Advisory Council; creation; use of monies
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 Pet Overpopulation Advisory Council in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current-year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current-year income tax return upon which the designation of a donation has been made, the secretary shall, after having deducted the donation from the amount to be refunded, remit the donation for deposit directly into the Louisiana Animal Welfare Escrow Account within the state treasury no more than one hundred twenty days from the due date of the return.
Acts 2003, No. 111, §1, eff. for taxable years on or after Jan. 1, 2004; Acts 2004, No. 74, §2; Acts 2017, No. 422, §2; Acts 2019, No. 404, §9, eff. July 1, 2020.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.76. Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies

RS 47:120.76 - Income tax checkoff; donation for the Louisiana Housing Trust Fund; creation; use of monies
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 Housing Trust Fund, created pursuant to R.S. 40:600.26, for the purpose of assisting low-income individuals and families to access affordable housing, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made upon the income tax return form as provided by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Upon receipt of any taxpayer's current year income tax return upon which the designation of a donation has been made pursuant to Subsection A of this Section, the secretary shall enter in a central record the amount of the donation and the name of the donor. The secretary shall forward such amount to the Louisiana Housing Trust Fund annually, on or before March first of the year following the year in which the tax return was filed.
Acts 2003, No. 734, §2, eff. June 27, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.95. Income tax checkoff; donation for Louisiana Food Bank Association

RS 47:120.95 - Income tax checkoff; donation for Louisiana Food Bank Association
A.(1) Donation of Refund. 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 Food Bank Association, in lieu of that amount being paid to him as a refund, in which 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, hereinafter referred to as the "secretary". No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.
(2) Other donations. Every individual who files an individual income tax return for the current tax year and who owes additional income tax may, in addition to payment of that tax liability, make and pay an additional donation of money to the Louisiana Food Bank Association. The donation 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. 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 Food Bank Association 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 Food Bank Association. The fund shall be administered by the state treasurer, who shall every sixty days, remit the remaining balance of monies in the fund to the Louisiana Food Bank Association.
C. The House Committee on Ways and Means, may, at its discretion, request a report from the 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 foundation to provide testimony with respect to the report.
Acts 2011, No. 108, §1, eff. for taxable years beginning on and after Jan. 1, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.101. Income tax checkoff; Louisiana Make-A-Wish Act

RS 47:120.101 - Income tax checkoff; Louisiana Make-A-Wish Act
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 Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana, hereinafter referred to as the "foundation", 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, hereinafter referred to as the "secretary". 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 Make-A-Wish Foundation of the Texas Gulf Coast and Louisiana 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 foundation. 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 foundation. The foundation shall use the monies derived from such donations for the purpose of granting wishes to children within Louisiana who have life-threatening medical conditions.
C. The House Committee on Ways and Means, may, at its discretion, request a report from the 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 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 foundation to provide testimony with respect to the report.
Acts 2011, No. 198, §1, eff. for taxable years beginning on or after Jan. 1, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.111. Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1

RS 47:120.111 - Income tax checkoff; donation for Louisiana Association of United Ways/LA 2-1-1
A. Every individual who files an individual income tax return for the current 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 Association of United Ways/LA 2-1-1, hereinafter referred to as "United Ways/LA 2-1-1", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Donated monies shall be administered by the secretary and disbursed to United Ways/LA 2-1-1 in accordance with the provisions of R.S. 47:120.37. The United Ways/LA 2-1-1 shall use the monies derived from such donations for the 2-1-1 helpline for the purpose of alerting and educating the public on important services, opportunities, crises, and facts, and for necessary staff and administrative costs associated with the United Ways/LA 2-1-1 program.
C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at its discretion, request a report from the United Ways/LA 2-1-1 relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report 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 United Ways/LA 2-1-1 to provide testimony with respect to the report.
Acts 2012, No. 5, §1, eff. Apr. 25, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.121. Income tax checkoff; donation for Alliance for the Advancement of End of Life Care

RS 47:120.121 - Income tax checkoff; donation for Alliance for the Advancement of End of Life Care
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 Alliance for the Advancement of End of Life Care, hereinafter referred to as the "alliance", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on 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 Alliance for the Advancement of End of Life Care in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at their discretion, request a report from the alliance 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 alliance to provide testimony with respect to the report.
Acts 2012, No. 155, §1, eff. May 14, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.131. Income tax checkoff; donation for Friends of Palmetto Island State Park, Inc.

RS 47:120.131 - Income tax checkoff; donation for Friends of Palmetto Island State Park, 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 the Friends of Palmetto Island State Park, Inc. in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on 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 Friends of Palmetto Islands State Park, Inc. in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. The Friends of Palmetto Island State Park, Inc. shall use the monies derived from such donations for the purpose of supporting and enhancing the Palmetto Island State Park.
C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at its discretion, request a report from the Friends of Palmetto Island State Park, Inc. relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report 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 Friends of Palmetto Island State Park, Inc. to provide testimony with respect to the report.
D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for in this Section shall not be removed from the individual income tax return; however, the exemption from the provisions of R.S. 47:120.37(B) shall be inapplicable, inoperable, and of no effect beginning January 1, 2020.
Acts 2012, No. 321, §1, eff. May 25, 2012; Acts 2016, No. 187, §1, eff. May 26, 2016.
NOTE: See Acts 2016, No. 187, §2, regarding applicability.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.141. Income tax checkoff; donation for Dreams Come True, Inc.

RS 47:120.141 - Income tax checkoff; donation for Dreams Come True, 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 Dreams Come True, Inc., hereinafter referred to as "DCT", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on 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 Dreams Come True, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. DCT shall use the monies derived from such donations for the purpose of fulfilling dreams of children with life-threatening illnesses.
C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at their discretion, request a report from DCT relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report 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 DCT to provide testimony with respect to the report.
D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for in this Section shall not be removed from the individual income tax return. The provisions of this Subsection shall expire on January 1, 2024.
Acts 2012, No. 363, §1, eff. May 31, 2012; Acts 2020, No. 33, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.151. Income tax checkoff; Center of Excellence for Autism Spectrum Disorder

RS 47:120.151 - Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
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 Odyssey Foundation for the Arts, LLC for the Center of Excellence for Autism Spectrum Disorder, 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 "Center of Excellence for Autism Spectrum Disorder". 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 disbursed to the Odyssey Foundation for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum Disorder 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.
Acts 2012, No. 132, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.161. Income tax checkoff; donation for American Red Cross

RS 47:120.161 - Income tax checkoff; donation for American Red Cross
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 Red Cross 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 American Red Cross 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 Red Cross 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 Red Cross to provide testimony with respect to the report.
Acts 2012, No. 186, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.171. Income tax checkoff; donation for New Opportunities Waiver Fund

RS 47:120.171 - Income tax checkoff; donation for New Opportunities Waiver Fund
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 New Opportunities Waiver Fund, created pursuant to R.S. 39:100.61, 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 New Opportunities Waiver Fund 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 Department of Health relative to the New Opportunities Waivers or the New Opportunities Waiver Fund. 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 department's activities. The committee may summon any person employed by or associated with the Louisiana Department of Health to provide testimony with respect to the report.
Acts 2012, No. 186, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.181. Income tax checkoff; donation for Maddie's Footprints

RS 47:120.181 - Income tax checkoff; donation for Maddie's Footprints
A. For tax years beginning on and after January 1, 2022, 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 Maddie's Footprints, in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on 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 Maddie's Footprints in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.
B. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for in this Section shall not be removed from the individual income tax return. The provisions of this Subsection shall expire on January 1, 2027.
Acts 2022, No. 66, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.191. Income tax checkoff; donation for decorative lighting on the Crescent City Connection

RS 47:120.191 - Income tax checkoff; donation for decorative lighting on the Crescent City Connection
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 Department of Transportation and Development, to be used exclusively for the cost of maintaining decorative lighting on the Crescent City Connection, 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 Department of Transportation and Development 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.
Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.201. Income tax checkoff; donation for New Orleans ferries

RS 47:120.201 - Income tax checkoff; donation for New Orleans ferries
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 Department of Transportation and Development, to be used exclusively for the cost of operating and maintaining the New Orleans ferries, formerly operated by its Crescent City Connection Division, 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 Department of Transportation and Development 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.
Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:120.211. Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals

RS 47:120.211 - Income tax checkoff; Louisiana National Guard Honor Guard for Military Funerals
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 National Guard Honor Guard for Military Funerals, hereinafter referred to as the "Honor Guard", 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, hereinafter referred to as the "secretary". 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 Honor Guard for Military Funerals 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 Honor Guard. 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 Department of Military Affairs to be used for purposes of the Honor Guard. The department shall use the monies derived from such donations for the purpose of providing military funeral honors for members of Louisiana's military forces.
C. The House Committee on Ways and Means may, at its discretion, request a report from the department relative to the operation of the Honor Guard. 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 Honor Guard's activities. The committee may summon any person employed by or associated with the Honor Guard to provide testimony with respect to the report.
Acts 2013, No. 392, §1, applicable to taxable years on or after Jan. 1, 2013.