§ 47:120.181 — Income tax checkoff; donation for Maddie's Footprints

Louisiana § 47:120.181

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§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.

Legislative History

Acts 2022, No. 66, §1.