ENROLLED
ACT No. 276
2021 Regular Session
HOUSE BILL NO. 183
BY REPRESENTATIVE BROWN
1 AN ACT
2 To amend and reenact R.S. 23:1474(G)(3)(b) and (I), 1592(E), and 1693(J)(1), relative to
3 unemployment compensation; to provide for federal disaster unemployment
4 assistance; to make discretionary state income tax withholdings under certain
5 circumstances; to provide with respect to the weekly benefit amount; to provide for
6 the formula for computation of benefits; to provide an effective date; and to provide
7 for related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 23:1474(G)(3)(b) and (I), 1592(E), and 1693(J)(1) are hereby
10 amended and reenacted to read as follows:
11 §1474. Administrator; Revenue Estimating Conference; "wages"; weekly benefit
12 amounts
13 * * *
14 G.
15 * * *
16 (3)
17 * * *
Page 1 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 183 ENROLLED
1 (b) He shall thereupon apply, in compliance with this Section, the proper
2 procedure from the table in Subsection I of this Section to such next calendar year
3 beginning January first for maximum dollar amount of "wages", maximum weekly
4 benefit amount, with any applicable discounts under R.S. 23:1592, and publish
5 annually the formula for computation of benefits.
6 * * *
7 I. The following table shall be applied by the administrator subsequent to his
8 determination of comparative balance, and applied trust fund balance range, in
9 compliance with this Section:
10 ProcedureApplied Trust
Fund
Balance
Range
Maximum
Dollar Amount
of "wages"
under R.S.
23:1474
Formula for
Computation
of Benefits
Maximum
Weekly
Benefit
Amount
11 1 Less than
seven
hundred fifty
million
dollars
Eight thousand
five hundred
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(D)(C) then
multiply by 1.05
and then multiply
such amount by
1.03to formula for
computation of
benefits
Two hundred
twenty-one
forty-nine
dollars
12 2 Equal to or
greater than
seven
hundred fifty
million
dollars but
less than one
billion one
hundred fifty
million
dollars
Seven
thousand
seven hundred
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) and
without five
percent discount
under R.S.
23:1592(D), then
multiply such
amount by 1.05 and
then multiply such
amount by 1.15to
formula for
computation of
benefits
Two hundred
forty-seven
seventy-five
dollars
Page 2 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 183 ENROLLED
1 3 Equal to or
greater than
one billion
one hundred
fifty million
dollars but
less than one
billion four
hundred
million
dollars
Seven
thousand
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) and
without five
percent discount
under R.S.
23:1592(D), then
multiply such
amount by 1.05 and
then multiply such
amount by 1.20to
formula for
computation of
benefits
Two hundred
fifty-
eighteighty-
two
dollars
2 4 Greater than
one billion
four hundred
million
dollars
Seven
thousand
dollars
Apply R.S. 23:1592
without seven
percent discount
under R.S.
23:1592(C) and
without five
percent discount
under R.S.
23:1592(D), then
multiply such
amount by 1.05 and
then multiply such
amount by 1.32to
formula
computation of
benefits
Two hundred
eighty-
fourThree
hundred
twelve dollars
3 * * *
4 §1592. Weekly benefit amount
5 * * *
6 E. In no event shall the weekly amount paid under this Section be more than
7 two hundred eighty-four three hundred twelve dollars.
8 * * *
9 §1693. Assignment of benefits; exemption of benefits from levy or execution;
10 deduction for support; deduction for overissuance of food stamps
11 * * *
12 J.(1) If a claimant is eligible to receive any temporary federal emergency
13 increase in unemployment compensation benefits in addition to the maximum
14 weekly benefit amounts established in R.S. 23:1474 or any additional federal base
Page 3 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 183 ENROLLED
1 benefit, the claimant, when filing a claim for state unemployment compensation
2 benefits, shall may submit to withholding of state income taxes at a rate of four
3 percent. The Louisiana Workforce Commission shall electronically report and remit
4 to the Department of Revenue in the same manner as an "employer" as that term is
5 defined in R.S. 47:111 and required by R.S. 47:114.
6 * * *
7 Section 2. This Act shall become effective on the January 1st immediately following
8 the ending of the federal supplemental program as certified by the secretary of the Louisiana
9 Workforce Commission.
10 Section 3. The provisions of R.S. 23:1474(I) and 1592(E) as amended by Section
11 1 of this Act shall become effective if the state ceases and does not reinstate its participation
12 in the federal government's supplemental unemployment benefits program provided in the
13 American Rescue Plan Act of 2021 or any renewal or extension thereof by July 31, 2021.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 4 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.