SUBPART JJ. NEW OPPORTUNITIES WAIVER FUND CHECKOFF DONATION
§120.171. Income tax checkoff; donation for New Opportunities Waiver Fund
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 New
Opportunities Waiver Fund, created pursuant to R.S. 39:100.61, 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 New
Opportunities Waiver Fund 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
B. The House Committee on Ways and Means, may, at its discretion, request a report
from the Louisiana Department of Health relative to the New Opportunities Waivers or the
New Opportunities Waiver Fund. 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 department's activities. The
committee may summon any person employed by or associated with the Louisiana
Department of Health to provide testimony with respect to the report.
Acts 2012, No. 186, §1.