SSHB183 4145 3938
HOUSE SUMMARY OF SENATE AMENDMENTS
House Bill No. 183 by Representative Chad Brown
UNEMPLOYMENT COMP: Provides relative to state income tax withholdings on federal
disaster unemployment compensation benefits and the maximum weekly benefit amount for
unemployment benefits
Synopsis of Senate Amendments
1.Makes technical changes.
2.Provides that the administrator shall publish annually the formula for
computation of unemployment compensation benefits.
3.Deletes the multiplication portion of the formula for computation of benefits
calculation and instead adds the phrase "to formula for computation of
benefits".
4.Changes Procedure 1 by increasing the weekly maximum benefit amount for
unemployment compensation benefits from $221 to $249.
5.Changes Procedure 2 by increasing the weekly maximum benefit amount for
unemployment compensation benefits from $247 to $275.
6.Changes Procedure 3 by increasing the weekly maximum benefit amount for
unemployment compensation benefits from $258 to $282.
7.Changes Procedure 4 by increasing the weekly maximum benefit amount for
unemployment compensation benefits from $284 to $312.
8.Provides that proposed law shall become effective on the January 1
st
immediately following the ending of the federal supplemental program as
certified by the administrator of the Louisiana Workforce Commission.
Digest of Bill as Finally Passed by Senate
Abstract: Provides relative to the maximum weekly benefit amount for unemployment
benefits and makes discretionary the withholding of state income taxes on federal
disaster unemployment compensation benefits.
Present law provides that the administrator shall apply the proper procedure found in present
law to the next calendar year beginning January 1
st
for maximum dollar amount of "wages",
maximum weekly benefit amount, with any applicable discounts under present law, and the
formula for computation of benefits.
Proposed law provides that the administrator shall apply the proper procedure found in
present law to the next calendar year beginning January 1
st
for maximum dollar amount of
"wages", the maximum weekly benefit amount, with any applicable discounts under present
law, and publish annually the formula for computation of benefits.
Present law provides in the table found in present law the formula for computation of
benefits, which is to apply present law without the seven percent discount found in present
law and then multiply by one point five percent and then multiply such amount by one point
three percent.
Proposed law deletes the multiplication portion of the formula calculation and instead adds
Page 1 of 2 SSHB183 4145 3938
the phrase "to formula for computation of benefits".
Present law establishes the procedure which shall be applied by the administrator in
determining the maximum weekly benefit amount.
(1)Procedure 1: When the applied trust fund balance is less than $750 million, the
maximum benefit amount is $221.
(2)Procedure 2: When the applied trust fund balance is equal to or greater than $750
million but less than $1.15 billion, the maximum weekly benefit amount is $247.
(3)Procedure 3: When the applied trust fund balance is equal to or greater than $1.15
billion but less than $1.4 billion, the maximum benefit amount is $258.
(4)Procedure 4: When the applied trust fund balance is greater than $1.4 billion, the
maximum benefit amount is $284.
Proposed law changes Procedure 1 by increasing the weekly maximum benefit amount from
$221 to $249.
Proposed law changes Procedure 2 by increasing the weekly maximum benefit amount from
$247 to $275.
Proposed law changes Procedure 3 by increasing the weekly maximum benefit amount from
$258 to $282.
Proposed law changes Procedure 4 by increasing the weekly maximum benefit amount from
$284 to $312.
Present law provides that in no event shall the weekly amount paid exceed $284.
Proposed law increases the weekly benefit amount from $284 to $312.
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.
Proposed law provides that proposed law shall become effective on the January 1
st
immediately following the ending of the federal supplemental program as certified by the
administrator of LWC.
(Amends R.S. 23:1474(G)(3)(b) and (I), 1592(E), and 1693(J)(1))
Page 2 of 2