OFFICE OF LEGISLATIVE AUDITOR
Fiscal Note
Fiscal Note On: HB 905 HLS 24RS 2106
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 16, 2024 8:23 AM Author: FREIBERG
Dept./Agy.: 19th Judicial District Court/Clerk of Court
Subject: Juror Per Diem Donations Analyst: Philip Fach
JURY DUTY EN NO IMPACT LF EX See Note Page 1 of 1
Permits jurors to donate their per diem compensation to the Capital Area Court Appointed Special Advocates (CASA)
Purpose of Bill: This bill creates a two-year pilot program in the 19th Judicial District Court (JDC), permitting jurors to
voluntarily donate their per diem compensation to the Capital Area Court Appointed Special Advocates (CASA). The bill
establishes procedures for the Clerk of Court to manage the donation process and requires CASA to use donated funds to
support it's mission within the JDC's jurisdiction.
EXPENDITURES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2024-25 2025-26 2026-27 2027-28 2028-29 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures as a result of this measure.
An East Baton Parish Clerk of Court official indicated that this bill would not materially impact Clerk expenditures as the
requirements of the bill can be handled using existing supplies and staff. Also, other 19th JDC staff did not indicate any
additional expenditures as a result of this bill.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
According to an official with the Louisiana Department of Revenue, the tax deductions available for the jurors will not have
an impact on state revenues because the bill does not create a state tax deduction, but rather requires that the Clerk inform
the jurors about existing federal charitable donation deductions.
Although CASA is not a governmental entity, we wanted to provide the following as supplemental information in the fiscal
note: An official with CASA estimated that this measure, as a pilot program, could generate approximately $2,000.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Steven Kraemer
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Senior Advisor II