HLS 201ES-55 ENGROSSED
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 temporary
3 federal emergency unemployment assistance; to provide for weekly benefit amounts;
4 to require state income tax withholdings under certain circumstances; to provide for
5 the 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 temporary federal emergency
10 increase in unemployment compensation benefits in addition to the maximum
11 weekly benefit amounts established in R.S. 23:1474 or any additional federal base
12 benefit, the claimant, when filing a claim for state unemployment compensation
13 benefits, shall submit to withholding of state income taxes at a rate of four percent.
14 The Louisiana Workforce Commission shall electronically report and remit to the
15 Department of Revenue in the same manner as an "employer" as that term is defined
16 in R.S. 47:111(D) and required by R.S. 47:114.
17 (2) The Louisiana Workforce Commission in consultation with the
18 Department of Revenue shall promulgate rules and regulations for the
19 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 ENGROSSED
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 Engrossed 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 temporary federal
emergency increase in unemployment compensation benefits in addition to the maximum
weekly benefit amounts established in present law or any additional federal base benefit,
then the claimant, when filing a claim for state unemployment compensation benefits, shall
submit to withholding of state income taxes at a rate of four percent.
Proposed law provides that the Louisiana Workforce Commission (LWC) shall
electronically report and remit to the Department of Revenue in the same manner as an
"employer" as that term is defined in present law and required by present law.
Proposed law requires that LWC in consultation with the Department of Revenue shall
promulgate rules and regulations for the implementation and administration of proposed law.
(Adds R.S. 23:1693(J))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Labor and Industrial
Relations to the original bill:
1. Clarifies that proposed law applies when temporary federal emergency increases
in unemployment compensation benefits are available.
2. Add that the claimant is eligible to receive temporary federal emergency
increases in unemployment compensation benefits in addition to the maximum
weekly benefit amounts and any additional federal base benefit.
3. Add that the claimant shall submit to the withholding of state income taxes at a
rate of four percent and that the Louisiana Workforce Commission shall
electronically report and remit to the Department of Revenue as an employer.
4. Require that the Louisiana Workforce Commission consult with the Department
of Revenue when promulgating rules and regulations.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.