HLS 21RS-555 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 183
BY REPRESENTATIVE BROWN
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
UNEMPLOYMENT COMP: Provides relative to state income tax withholdings on federal
disaster unemployment compensation benefits
1 AN ACT
2To amend and reenact R.S. 23:1693(J)(1), relative to unemployment compensation; to
3 provide for federal disaster unemployment assistance; to make discretionary state
4 income tax withholdings under certain circumstances; and to provide for related
5 matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 23:1693(J)(1) is hereby amended and reenacted to read as follows:
8 ยง1693. Assignment of benefits; exemption of benefits from levy or execution;
9 deduction for support; deduction for overissuance of food stamps
10 * * *
11 J.(1) If a claimant is eligible to receive any temporary federal emergency
12 increase in unemployment compensation benefits in addition to the maximum
13 weekly benefit amounts established in R.S. 23:1474 or any additional federal base
14 benefit, the claimant, when filing a claim for state unemployment compensation
15 benefits, shall may submit to withholding of state income taxes at a rate of four
16 percent. The Louisiana Workforce Commission shall electronically report and remit
17 to the Department of Revenue in the same manner as an "employer" as that term is
18 defined in R.S. 47:111 and required by R.S. 47:114.
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-555 ORIGINAL
HB NO. 183
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 183 Original 2021 Regular Session Brown
Abstract: Makes discretionary the withholding of state income taxes on federal disaster
unemployment compensation benefits.
Present law provides that if a claimant is eligible to receive any federal disaster
unemployment assistance in addition to the maximum weekly benefit amounts established
in present law, then the claimant, when filing a claim for state unemployment compensation
benefits, shall be required to withhold state income taxes at the time the claim is filed.
Proposed law changes present law by providing that instead of requiring the claimant to
withhold state income taxes, proposed law provides that the claimant may elect to withhold
state income taxes at the time the claim is filed.
(Amends R.S. 23:1693(J)(1))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.