La. R.S. 47:120.301 — 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.