GREEN SHEET REDIGEST
HB 62 2020 First Extraordinary Session Zeringue
UNEMPLOYMENT COMP: Provides for state income tax withholdings on
unemployment compensation benefits (Item #32)
DIGEST
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. Clarify 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.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Labor and Industrial
Relations to the engrossed bill
1. Make technical change to include Section number and heading.
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Prepared by Michelle D. Ridge.