Louisiana 2018 Regular Session

Louisiana Senate Bill SB526

Introduced
4/3/18  
Refer
4/4/18  
Refer
4/4/18  
Report Pass
4/9/18  
Report Pass
4/9/18  
Engrossed
4/19/18  
Engrossed
4/19/18  
Refer
4/23/18  

Caption

Establishes reporting requirements for businesses and governmental entities using service providers. (8/1/18) (RE SEE FISC NOTE GF RV See Note)

Impact

The implications of SB 526 on state law include a strengthening of reporting standards for service-related payments and a framework for penalties tied to compliance. Specifically, the bill mandates that service recipients file annual reports detailing payments made to service providers, thus fostering greater oversight within the financial interactions between state entities and service providers. This legislation aligns with federal guidelines but adds a layer of state-level accountability, responding to concerns about financial transparency in public sector spending.

Summary

Senate Bill 526, proposed by Senator LaFleur, aims to establish new reporting requirements for businesses and governmental entities that utilize service providers. The bill defines 'service providers' as entities not employed by a service recipient but who receive compensation for services rendered within the state. By mandating annual reports for payments exceeding $600, the bill seeks to enhance fiscal transparency and accountability within service transactions. This measure is predicated on federal requirements for income tax reporting, reinforcing state compliance with existing financial regulations.

Sentiment

Overall, the sentiment surrounding SB 526 appears to be positive, particularly from those advocating for improved transparency in government spending. Proponents argue that clearer reporting requirements will deter financial mismanagement and enhance public trust in governmental procedures. However, concerns have been raised regarding the potential administrative burden placed on small businesses and governmental entities required to comply with these new reporting standards, with some voices cautioning against overly stringent regulations that might stifle service-based operations.

Contention

Notable points of contention include the balance between necessary regulatory oversight and the operational impact on service recipients, particularly small businesses that may find the reporting requirements onerous. While supporters emphasize the importance of accountability, detractors point to the challenges posed by additional bureaucratic processes. Furthermore, accommodating exceptions for hardships exempting certain entities from reporting is included in the bill, reflecting a compromise designed to address these concerns while maintaining the intent of increased oversight.

Companion Bills

No companion bills found.

Previously Filed As

LA SB57

Establishes reporting requirements for businesses and governmental entities using service providers. (2/3 - CA7s2.1(A)) (1/1/21) (Item #23) (EG SEE FISC NOTE GF RV See Note)

LA SB274

Establishes reporting requirements for businesses and governmental entities using service providers. (2/3 - CA7s2.1(A)) (1/1/21)

LA SB81

Establishes reporting requirements to the Department of Revenue for businesses and governmental entities using service providers. (7/1/21) (EN NO IMPACT GF EX See Note)

LA HB1121

Establish notification and reporting requirements relative to retail sales made in Louisiana by remote retailers (EN SEE FISC NOTE GF RV See Note)

LA SB15

Provides for an annual reporting requirement by certain nonprofit entities for certain sales tax exemptions. (7/1/16) (Item Nos. 7, 8, 11, 12, 14, 15, 19-24, 32) (EN SEE FISC NOTE GF RV See Note)

LA SB320

Provides for a deduction of fees attributable to qualified wagers. (8/1/18) (EG SEE FISC NOTE GF RV)

LA HB1037

Establish notification and reporting requirements relative to retail sales made in Louisiana by remote retailers (OR SEE FISC NOTE GF RV)

LA SB106

Requires deduction and withholding of oil and gas proceeds of out-of-state entities. (gov sig) (OR SEE FISC NOTE GF RV)

LA SB363

Provides relative to the state's fiscal transparency website's establishment, completion, and contents. (7/1/18) (OR1 INCREASE GF EX See Note)

LA HB567

Provides relative to debt relief services (EG SEE FISC NOTE GF RV See Note)

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