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.