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 Original 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 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))