La. R.S. 47:120.291 — 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.