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Louisiana · Through 2025 First Extraordinary Session

RS 47:120.351: Income tax checkoff; donation for Sexual Trauma Awareness and Response (STAR) organization

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Where this section sits in the code
  1. TITLE 47. REVENUE AND TAXATION
  2. SUBPART BBB. SEXUAL TRAUMA AWARENESS AND RESPONSE (STAR) ORGANIZATION DONATION

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.

Collected 2026-09-14T05:02:18Z. Source file · JSON

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