HB 474 — TAX RETURN: Creates individual income tax checkoffs for donations to the Grambling University National Alumni Association and the Louisiana Tech University Alumni Association (EN SEE FISC NOTE SG EX See Note)

HLSENROLLED 26RS-1209 ENGROSSED Regular Session HOUSE BILL NO.

474 BY REPRESENTATIVEREPRESENTATIVES YOUNG TAXAND RETURN:CHASSION AN ACT To enact Subparts GGG and HHH of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, to be comprised of R.S.

Creates47:120.401 anindividualand incometax120.402, checkofffordonationsrelative to theindividual Gramblingincome Universitytax Nationalreturn Alumnicheckoffs Associationfor ANcertain ACTdonations; To enact Subpart GGG of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, to be comprised of R.S.

47:120.401, relativeto individual income tax return checkoffs for certain donations;

to authorize the donation of income tax refund amounts to the Louisiana Tech University Alumni Association;

SubpartSubparts GGG and HHH of Part I of Chapter 1 of Subtitle II of Title 47 of the LouisianaRevisedStatutesof1950,comprisedofR.S.47:120.401,isherebyenactedtoreadLouisiana asRevised follows:Statutes of 1950, comprised of R.S.

47:120.401 and 120.402, are hereby enacted to read as follows:

donation for Grambling University National Alumni Association For tax years beginning on and after January 1, 2027, 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 anyportion of the total amount of the refund to which he is entitled shall be donated to the Grambling PageUniversityNational 1Alumni Association in lieu of 2that CODING:amount being paid to him as arefund.

Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.

HLS 26RS-1209 ENGROSSED HB NO.

474 UniversityNational Alumni Association in lieu of that amount being paid to him as arefund.

Thedesignation shallshallbemadeatthetimeofthefilingofthecurrentyeartaxreturnandshallbemade bemadeatthetime ofthefilingofthecurrentyeartaxreturnandshallbemade upon the income tax return form as prescribedprescribedbythe bythe secretaryof the Departmentof Revenue.Page 1 of 2 CODING:

Wordsinstruckthroughtypearedeletionsfromexistinglaw;wordsunderscored are additions.

HB NO.

474 ENROLLED Revenue.

SUBPART HHH.

LOUISIANA TECH UNIVERSITY ALUMNI ASSOCIATION §120.402.

Income tax checkoff;

donation for Louisiana Tech University Alumni Association For tax years beginning on and after January 1, 2027, 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 anyportion of the total amount of the refund to which he is entitled shall be donated to the Louisiana Tech UniversityAlumni Association in lieu of that amount beingpaid to him as a refund.

The refund shall be reduced bythe 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 prescribed by the secretary of the Department of Revenue.

Donated monies shall be administered bythe secretaryand distributed to theLouisianaTechUniversityAlumniAssociationinaccordancewiththeprovisions ofR.S.47:120.37.

NodonationmadepursuanttotheprovisionsofthisSubpartshall be invalid for want of an authentic act.

DIGESTSPEAKER ThedigestprintedbelowwaspreparedbyHouseLegislativeOF Services.THE HOUSE OF REPRESENTATIVES PRESIDENT OF THE SENATE GOVERNOR OF THE STATE OF LOUISIANA APPROVED:

ItPage constitutes2 nopart of the2 legislativeCODING: instrument.

The keyword, one-liner, abstract, and digest do not constitute part of the law or proof or indicia of legislative intent.

[R.S.

1:13(B) and 24:177(E)] HB 474 Engrossed 2026 Regular Session Young Abstract:

Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association.

Proposed law creates an income tax checkoff with which an individual can donate all or a portion of his state income tax refund to the Grambling University National Alumni Association.

Proposed law requires donated monies to be administered by the secretary of the Dept.

of Revenue and disbursed to the Grambling University National Alumni Association in accordance with present law (R.S.

47:120.37).

Proposed law applies to taxable periods beginning on or after Jan.

1, 2027.

(Adds R.S.

47:120.401) Page 2 of 2 CODING: