HLS 16RS-1211 ENGROSSED
2016 Regular Session
HOUSE BILL NO. 737
BY REPRESENTATIVE ABRAMSON
REVENUE DEPARTMENT: Changes the deadline for the submission of annual reports to
the Department of Revenue regarding deductions and withholdings of employee
wages
1 AN ACT
2To amend and reenact R.S. 47:114(E), relative to the Department of Revenue; to provide
3 with respect to deductions and withholdings by certain employers; to provide for the
4 submission of certain returns to the department; to change the deadline for the
5 submission of certain returns; to provide for applicability; to provide for an effective
6 date; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:114(E) is hereby amended and reenacted to read as follows:
9 ยง114. Returns and payment of tax
10 * * *
11 E. Date for filing annual returns. On or before the first business day
12 following February twenty-seventh of each year for the preceding calendar year, an
13 An employer shall file an annual return with the secretary on or before January
14 thirty-first of each year for the preceding calendar year.
15 * * *
16 Section 2. The provisions of this Act shall be applicable to all taxable years
17beginning on and after January 1, 2016.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-1211 ENGROSSED
HB NO. 737
1 Section 3. This Act shall become effective upon signature by the governor or, if not
2signed by the governor, upon expiration of the time for bills to become law without signature
3by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4vetoed by the governor and subsequently approved by the legislature, this Act shall become
5effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative 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 737 Engrossed 2016 Regular Session Abramson
Abstract: Changes the date for employers to file annual returns with the Dept. of Revenue
regarding deductions and withholdings from the 1
st
business day following February
27
th
of each year to Jan. 31
st
of each year.
Present law requires every employer who is required to deduct and withhold any tax under
present law and every person who deducts and withholds any amount from any wage
payments under the authority of present law to make a calendar quarterly return to the
secretary. Further provides for the deadline for the filing of quarterly returns as well as the
amount of the tax paid to the department by employers.
Present law additionally requires every employer to file an annual return with the secretary
that reconciles all previously filed quarterly returns for the calendar year together with
copies of the receipts required to be furnished under present law for that same period. The
secretary is authorized to grant a reasonable extension of time, not in excess of 30 days, for
filing of the annual return and to waive the filing requirement for an employer if the
employer requests a waiver due to hardship.
Proposed law retains present law.
Present law requires employers to file the annual return with the secretary on or before the
1
st
business day following February 27
th
of each year for the preceding calendar year.
Proposed law changes the date for the filing of the annual return from on or before the 1
st
business day following February 27
th
of each year to on or before Jan. 31
st
of each year.
Applicable for all taxable years beginning on and after Jan. 1, 2016.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:114(E))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change the due date of the annual report from Jan. 31
st
of each year to on of
before Jan. 31
st
of each year.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.