The original instrument was prepared by Leonore Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by Curry
J. Lann.
DIGEST
SB 57 Engrossed 2020 Second Extraordinary Session Luneau
Proposed law creates the "Louisiana Act of Government Against Misclassified Employees" or "LA
A GAME" and provides for annual reporting requirements.
Proposed law defines the following terms:
(1)"LA A GAME Annual Report" means a report prescribed by the secretary and filed annually
by a service recipient that includes the following information:
(a)The service recipient's name, business name, and address.
(b)The service recipient's federal employer identification number, social security
number, La. Dept. of Revenue account number, or other identifying number as
required by the secretary.
(c)The service provider's full name, address, social security number or federal employer
identification number, and the total amount paid to the service provider during the
calendar year.
(2)"Secretary" means the secretary of the La. Dept. of Revenue.
(3)"Service recipient" means any individual, person, corporation, association, or partnership,
or agent thereof, doing business in this state, deriving trade or business income from sources
within this state, or in any manner is engaged in the course of a trade or business subject to
the laws of this state that pays, in the course of its trade or business, remuneration to a
service provider for services provided in this state. "Service recipient" includes any agency
or political subdivision of the state.
(4)"Service provider" means a person who is not an employee of the service recipient who
receives remuneration for services performed for the service recipient in Louisiana.
Proposed law requires any service recipient who makes or is required to make a return to the IRS
relating to payments made to a service provider as remuneration for services provided in this state
to file the annual report with the secretary beginning January 1, 2022.
Proposed law requires the first annual report to be filed on or before February 28, 2022 for
remunerations made during calendar year 2021. Proposed law requires the annual report to be filed with the secretary on or before February 28th of
each year for the preceding calendar year.
Proposed law authorizes the secretary to grant filing extensions and waive the annual reporting
requirement in certain circumstances.
Proposed law authorizes the secretary to assess a penalty of $100 for each service provider for late
or incomplete reports and caps the total penalty imposed at no more than $10,000 per calendar year.
Proposed law requires the secretary to develop forms for the annual report in consultation with
service recipients.
Proposed law authorizes the secretary to promulgate rules and requires the secretary to design and
provide for the electronic filing of annual reports at no charge for use by the service recipients and
to provide for hardship exceptions.
Proposed law provides for an exception to the confidentiality of tax records of the secretary of the
Dept. of Revenue for the sharing of certain information with the Louisiana Workforce Commission.
Effective January 1, 2021.
(Amends R.S. 47:1508(B)(28); adds R.S. 47:114.1)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Creates the "Louisiana Act of Government Against Misclassified Employees" and
provides for annual reporting requirements.
2. Requires any service recipient who is required to make a return to the IRS relating
to payments made to a service provider to file an annual report with the secretary of
the Dept. of Revenue beginning January 1, 2022 regardless of the number of service
providers used.
3. Increases the penalty cap from $7,500 to $10,000 per year.
4. Authorizes the secretary to promulgate rules and requires the secretary to provide for
the electronic filing of annual reports.
5. Requires the secretary of the Dept. of Revenue to consult with service recipients
when developing forms for the annual report.
6. Provides for an exception to the confidentiality of the records of the secretary of the Dept. of Revenue for the sharing of certain information with the Louisiana
Workforce Commission.