HLS 201ES-55 ORIGINAL
2020 First Extraordinary Session
HOUSE BILL NO. 62
BY REPRESENTATIVE ZERINGUE
UNEMPLOYMENT COMP: Provides for state income tax withholdings on unemployment
compensation benefits (Item #32)
1 AN ACT
2To enact R.S. 23:1693(J), relative to unemployment compensation; to provide for federal
3 disaster unemployment assistance; to provide for weekly benefit amounts; to require
4 state income tax withholdings under certain circumstances; to provide for the
5 promulgation of rules; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 23:1693(J) is hereby enacted to read as follows:
8 * * *
9 J.(1) If a claimant is eligible to receive any federal disaster unemployment
10 assistance in addition to the maximum weekly benefit amounts established in R.S.
11 23:1474, the claimant, when filing a claim for state unemployment compensation
12 benefits, shall be required to withhold state income taxes at the time the claim is
13 filed. The claimant shall be provided information regarding the state income tax
14 rates established in R.S. 47:32, from which the claimant shall be required to select
15 a withholding rate.
16 (2) The Louisiana Workforce Commission shall promulgate rules and
17 regulations for the implementation and administration of this Subsection.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 201ES-55 ORIGINAL
HB NO. 62
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 62 Original 2020 First Extraordinary Session Zeringue
Abstract: Provides for state income tax withholdings on unemployment compensation
benefits.
Proposed law provides that if a claimant is eligible to receive any federal disaster
unemployment assistance in addition to the maximum weekly benefits amounts established
in present law, then the claimant, when filing a claim for state unemployment compensation
benefits, shall be required to withhold state income taxes at the time the claim is filed.
Proposed law provides that the claimant shall be provided information regarding the state
income tax rates established in present law, from which the claimant shall be required to
select a withholding rate.
Proposed law provides that the Louisiana Workforce Commission (LWC) shall promulgate
rules and regulations for the implementation and administration of proposed law.
(Adds R.S. 23:1693(J))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.