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Prepared by Riley Boudreaux.
Robideaux HB No. 663
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
REVENUE DEPARTMENT. Provides relative to the Louisiana Tax Delinquency
Amnesty Act of 2013
DIGEST
Present law authorizes the Dept. of Revenue (DOR) to develop and implement a tax amnesty
program to be effective for the following periods of time, the specific dates of which shall
be determined by the secretary of DOR (secretary):
(1)A period of at least one month occurring between July 1, 2014, and Dec. 31, 2014.
(2)A period of at least one month occurring between July 1, 2015, and Dec. 31, 2015.
The amnesty program applies to all taxes administered by DOR, except for motor fuel taxes,
and penalties for failure to submit information reports that are not based on an underpayment
of tax.
Proposed law provides that the amnesty program shall apply to taxes for all of the following:
(1)Taxes for taxable periods that began before Jan. 1, 2014.
(2)Taxes for which the department and the taxpayer have entered into an agreement to
suspend the running of prescription until Dec. 31, 2014.
(3)For the 2014 amnesty program: taxes due prior to Jan. 1, 2014, for which the
department has issued an individual or a business proposed assessment, notice of
assessment, bill, notice, or demand for payment not later than May 31, 2014.
(4)For the 2015 amnesty program: taxes due prior to Jan. 1, 2015, for which the
department has issued an individual or a business proposed assessment, notice of
assessment, bill, notice, or demand for payment not later than May 31, 2015.
Present law authorizes the secretary to waive 15% of penalties owed if the amnesty
application is approved during the 2014 amnesty period and 10% of penalties owed if the
amnesty application is approved during the 2015 amnesty period. No interest is waived
during these periods.
Proposed law changes the waiver of the penalties and interest for the 2014 and 2015 amnesty
programs to the following:
(1)Waiver of all of the penalties and 50% of the interest owed if amnesty is approved
during the 2014 amnesty period.
(2)Waiver of 33% of penalties and 17% of interest owed if amnesty is approved during
the 2015 amnesty period.
Proposed law requires the doubling of penalties for any taxpayer who has a final judgment
in accordance with R.S. 47:1565 or 1568 rendered against him by a court or who has
exhausted all rights to protest taxes owed to the state pursuant to such statutes 90 days prior
to either the 2014 or 2015 amnesty period, and who then fails to submit an amnesty
application before the end of the applicable amnesty period 90 days prior to which the final
judgement was rendered or 90 days prior to which his rights to protest taxes have been
exhausted. Page 2 of 3
Prepared by Riley Boudreaux.
Proposed law prohibits the department from accepting tax credits as payment of any tax,
interest, penalty, or fee as a result of participation in the amnesty program.
Proposed law authorizes taxpayers who dispute a portion of the amount of a delinquent tax
assessed by the department to participate in amnesty if the taxpayer remits the payment of
that portion of the tax that is not in dispute, plus applicable interest and penalties, and
otherwise complies with the requirements of proposed law. Further provides for the
requirements of the department with respect to these taxpayers.
Present law prohibits the secretary from allowing taxpayers to enter into installment
agreements for amnesty periods.
Proposed law changes present law to authorize installment agreements for the payment of
delinquent taxes, interest, penalties, and fees. Further requires the taxpayer to submit an
application to make installment payments and once approved by the secretary, requires the
taxpayer to provide a down payment of no less than 20% of the total amount of delinquent
tax, penalty, interest, and fees owed by the taxpayer at the time that the installment
agreement is approved.
Proposed law requires all installment payments to be made through automated electronic
transactions and for all payments to be received by the department no later than May 1st of
the program year for which the taxpayer applies for amnesty.
Proposed law provides requirements relative to the forfeiture of monies paid if the taxpayer
who is a party to an installment agreement fails to fulfill his obligation under the agreement.
Proposed law authorizes the secretary of DOR to procure amnesty program collection
services for the administration and collection of installment agreements. The fee for such
services shall be in accordance with the fees provided for in present law.
Proposed law authorizes the department to promulgate rules and regulations in accordance
with the emergency rulemaking authority of the Administrative Procedure Act as are
necessary to implement the provisions of proposed law relative to installment agreements.
Present law requires the secretary to retain from monies collected pursuant to the amnesty
program, an amount equal to the costs for contractual information technology and amnesty
program administration services. Further authorizes the secretary to use the emergency
procurement process to acquire amnesty program administration services and information
technology services.
Proposed law retains present law but includes, without limitation, marketing, advertising, and
public information services within the amnesty program administration service costs for
which the secretary shall retain from monies collected from the amnesty program and for
which the department may acquire using the emergency procurement process.
Proposed law prohibits, after conclusion of the amnesty period in 2015, DOR from
implementing a new amnesty program before Jan. 1, 2025.
(Amends §§3.(C), (G), and (I) and 4.(A) of Act No. 421 of the 2013 R.S.; Adds §3.(M) and
(N) to Act No. 421 of the 2013 R.S.)
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Adds a provision requiring the payment of double penalties for taxpayers who
have a final judgement rendered in accordance with present law or who have
exhausted all rights to protest taxes who fail to apply for amnesty under proposed
law. Page 3 of 3
Prepared by Riley Boudreaux.
2. Adds the costs for marketing, advertising, and public information services within
the amnesty program administration service costs for which the secretary of DOR
shall retain from monies collected from the amnesty program and for which the
department may acquire using the emergency procurement process.
House Floor Amendments to the engrossed bill.
1. Adds prohibition, after conclusion of the 2015 amnesty program, for DOR to
implement a new amnesty program before Jan. 1, 2025.
2.Technical amendments.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Deletes the authorization for a 2015 amnesty and changes the waiver of the
penalties and interest for the 2014 amnesty program from a waiver of 67% of
penalties to a waiver of 100% of penalties and from a waiver of 33% of interest
to a waiver of 50% of the interest owed.
2. Moves the end of the prohibition on implementing a new amnesty program from
January 1, 2025, to Jan. 1, 2024.
Committee Amendments Proposed by Senate Committee on Finance to the reengrossed
bill
1. Restores the 2015 amnesty.
2.Requires a taxpayer who has either a final judgment rendered against him or who
has exhausted all rights to protest taxes 90 days prior to an amnesty period, to
apply for amnesty before the end of such amnesty period to avoid having his
penalties doubled.
3. Restores the date for the end of the prohibition on implementing a new amnesty
program back to January 1, 2025.