RDCSB461 4145 2363
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)]
SB 461 Reengrossed 2020 Regular Session Reese
Proposed law, relative to unemployment compensation, provides that during calendar year
2020, each employer's first, second and third quarter wage and tax reports, along with any
contributions pertaining thereto, shall be deferred until two months after their regular
quarterly due dates. Further, fourth quarter wage and tax reports, along with any
contributions pertaining thereto, shall remain due and payable by their regular quarterly due
date.
Proposed law provides that benefits paid to employees of experience-rated employers
pursuant to Proclamations JBE 2020-27 and JBE 2020-29 shall not be charged against the
experience rating records of a claimant's base period employer. Provides that if any federal
funds are received as reimbursement for benefits paid in accordance with these
proclamations and otherwise chargeable to employers pursuant to present law, such amount
shall be applied toward the unemployment compensation trust fund.
Present law provides that with regard to any benefits paid to unemployed individuals
pursuant to Executive Orders KBB 2005-34, KBB 2005-46, and KBB 2005-76 and
hurricane-related layoffs, such benefits chargeable to the accounts of employers pursuant to
present law required to be reimbursed under present law, such reimbursement shall not be
recouped. In the event that any employer pursuant to present law was insured by private
entities offering any form of insurances, bonds, certificates of deposit, or any other form of
guarantee against unemployment claims chargeable to the employer's account, the state shall
have the right to recoup such funds from those private entities or their insurer for repayment
of funds paid out of the unemployment compensation trust fund for any unemployment
claims covered in present law.
Proposed law provides that with regard to any benefits paid to unemployed individuals
pursuant to Proclamations JBE 2020-27 and JBE 2020-29, such benefits shall not be
chargeable to the accounts of employers pursuant to present law and nor required to be
reimbursed under present law, such reimbursement shall not be recouped. In the event that
any employer pursuant to present law was insured by private entities offering any form of
insurances, bonds, certificates of deposit, or any other form of guarantee against
unemployment claims chargeable to the employer's account, the state shall have the right to
recoup such funds from those private entities or their insurer for repayment of funds paid out
of the unemployment compensation trust fund for any unemployment claims covered in
present law. Provides that if any federal funds are received as reimbursement for benefits
paid in accordance with these proclamations and otherwise chargeable to employers pursuant
to present law, such amount shall be applied toward the unemployment compensation trust
fund.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 23:1552(C)(7) and 1553(C); adds R.S. 23:1531(D) and 1533(A)(5))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Labor and Industrial
Relations to the engrossed bill:
1. Make technical changes.
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