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 Engrossed 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))