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HB474 • 2026

TAX RETURN: Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association (EN SEE FISC NOTE SG EX See Note)

TAX RETURN: Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association (EN SEE FISC NOTE SG EX See Note)

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Rashid Young
Last action
2026-05-13
Official status
Sent to Governor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

TAX RETURN: Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association (EN SEE FISC NOTE SG EX See Note)

TAX RETURN: Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association (EN SEE FISC NOTE SG EX See Note)

What This Bill Does

  • TAX RETURN: Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association (EN SEE FISC NOTE SG EX See Note)

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Plain English: The amendment changes the bill to include an income tax checkoff for donations to both Grambling University National Alumni Association and Louisiana Tech University Alumni Association.

  • Adds a provision allowing individuals to donate their state income tax refund to the Louisiana Tech University Alumni Association through an income tax checkoff.
  • Requires donated funds to be administered by the Department of Revenue and disbursed according to existing law.
  • The amendment text does not specify if there are any limits or additional requirements for donations beyond what is stated in R.S. 47:120.37.
  • It's unclear how the addition of Louisiana Tech University Alumni Association will affect the original purpose and funding of Grambling University National Alumni Association.

Plain English: 2026 Regular Session Sequence: 1084 HBS AMENDED BY SENATE TO BE CONCURRED IN HB 474 BY YOUNG CONCUR IN SENATE AMENDMENTS Date: 5/11/2026 Time: 3:29:03 PM ROLL CALL The roll was called with the following result: YEAS Mr.

  • 2026 Regular Session Sequence: 1084 HBS AMENDED BY SENATE TO BE CONCURRED IN HB 474 BY YOUNG CONCUR IN SENATE AMENDMENTS Date: 5/11/2026 Time: 3:29:03 PM ROLL CALL The roll was called with the following result: YEAS Mr.
  • Speaker Adams Bacala Bagley Bamburg Bayham Beaullieu Berault Billings Boudreaux Bourriaque Boyd Boyer Brass Braud Broussard Bryant Butler Carpenter Carrier Carter, R.
  • Carter, W.
  • Carver Chassion Chenevert Coates Cox Deshotel Dewitt Dickerson Domangue Echols Egan Farnum Firment Fisher Fontenot Freeman Freiberg Gadberry Galle Geymann Glorioso Green Hebert Henry, C.

Plain English: SFAHB474 1427 2404 SENATE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Senator Bass to Engrossed House Bill No.

  • SFAHB474 1427 2404 SENATE FLOOR AMENDMENTS 2026 Regular Session Amendments proposed by Senator Bass to Engrossed House Bill No.
  • 474 by Representative Young 1 AMENDMENT NO.
  • 1 2 On page 1, line 2, after "To enact" and before "of Part I" delete "Subpart GGG" and insert 3 "Subparts GGG and HHH" 4 AMENDMENT NO.
  • 2 5 On page 1, line 3, after "47:120.401" and before the comma "," insert "and 120.402" 6 AMENDMENT NO.

Bill History

  1. 2026-05-13 H

    Sent to the Governor for executive approval.

  2. 2026-05-12 S

    Signed by the President of the Senate.

  3. 2026-05-12 H

    Enrolled and signed by the Speaker of the House.

  4. 2026-05-11 H

    Read by title, roll called, yeas 92, nays 5, Senate amendments concurred in.

  5. 2026-05-07 H

    Scheduled for concurrence on 05/11/2026.

  6. 2026-05-06 H

    Received from the Senate with amendments.

  7. 2026-05-05 S

    Senate floor amendments read and adopted. Read by title, passed by a vote of 34 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

  8. 2026-04-22 S

    Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

  9. 2026-04-21 S

    Read by title and referred to the Legislative Bureau.

  10. 2026-04-20 S

    Reported favorably.

  11. 2026-03-24 S

    Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

  12. 2026-03-23 S

    Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

  13. 2026-03-23 H

    Read third time by title, roll called on final passage, yeas 82, nays 13. Finally passed, title adopted, ordered to the Senate.

  14. 2026-03-18 H

    Scheduled for floor debate on 03/23/2026.

  15. 2026-03-17 H

    Read by title, ordered engrossed, passed to 3rd reading.

  16. 2026-03-16 H

    Reported favorably (14-0).

  17. 2026-03-09 H

    Read by title, under the rules, referred to the Committee on Ways and Means.

  18. 2026-02-27 H

    First appeared in the Interim Calendar on 2/27/2026.

  19. 2026-02-26 H

    Under the rules, provisionally referred to the Committee on Ways and Means.

  20. 2026-02-26 H

    Prefiled.

Official Summary Text

TAX RETURN: Creates an individual income tax checkoff for donations to the Grambling University National Alumni Association (EN SEE FISC NOTE SG EX See Note)

Current Bill Text

Read the full stored bill text
ENROLLED
2026 Regular Session
HOUSE BILL NO. 474
BY REPRESENTATIVES YOUNG AND CHASSION
1 AN ACT
2 To enact Subparts GGG and HHH of Part I of Chapter 1 of Subtitle II of Title 47 of the
3 Louisiana Revised Statutes of 1950, to be comprised of R.S. 47:120.401 and
4 120.402, relative to individual income tax return checkoffs for certain donations; to
5 authorize the donation of income tax refund amounts to the Grambling University
6 National Alumni Association; to authorize the donation of income tax refund
7 amounts to the Louisiana Tech University Alumni Association; to provide for the
8 administration and disbursement of donated monies by the secretary of the
9 Department of Revenue; to provide for applicability; and to provide for related
10 matters.
11 Be it enacted by the Legislature of Louisiana:
12 Section 1. Subparts GGG and HHH of Part I of Chapter 1 of Subtitle II of Title 47
13 of the Louisiana Revised Statutes of 1950, comprised of R.S. 47:120.401 and 120.402, are
14 hereby enacted to read as follows:
15 SUBPART GGG. GRAMBLING UNIVERSITY NATIONAL ALUMNI
16 ASSOCIATION
17 §120.401. Income tax checkoff; donation for Grambling University National
18 Alumni Association
19 For tax years beginning on and after January 1, 2027, every individual who
20 files an individual income tax return for the current tax year and who is entitled to
21 a refund may designate on his current year return that all or any portion of the total
22 amount of the refund to which he is entitled shall be donated to the Grambling
23 University National Alumni Association in lieu of that amount being paid to him as
24 a refund. The refund shall be reduced by the amount so designated. The designation
25 shall be made at the time of the filing of the current year tax return and shall be made
26 upon the income tax return form as prescribed by the secretary of the Department of
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HB NO. 474 ENROLLED
1 Revenue. Donated monies shall be administered by the secretary and distributed to
2 the Grambling University National Alumni Association in accordance with the
3 provisions of R.S. 47:120.37. No donation made pursuant to the provisions of this
4 Subpart shall be invalid for want of an authentic act.
5 SUBPART HHH. LOUISIANA TECH UNIVERSITY ALUMNI ASSOCIATION
6 §120.402. Income tax checkoff; donation for Louisiana Tech University Alumni
7 Association
8 For tax years beginning on and after January 1, 2027, every individual who
9 files an individual income tax return for the current tax year and who is entitled to
10 a refund may designate on his current year return that all or any portion of the total
11 amount of the refund to which he is entitled shall be donated to the Louisiana Tech
12 University Alumni Association in lieu of that amount being paid to him as a refund.
13 The refund shall be reduced by the amount so designated. The designation shall be
14 made at the time of the filing of the current year tax return and shall be made upon
15 the income tax return form as prescribed by the secretary of the Department of
16 Revenue. Donated monies shall be administered by the secretary and distributed to
17 the Louisiana Tech University Alumni Association in accordance with the provisions
18 of R.S. 47:120.37. No donation made pursuant to the provisions of this Subpart shall
19 be invalid for want of an authentic act.
20 Section 2. The provisions of this Act shall be applicable to taxable years beginning
21 on or after January 1, 2027.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.