HASBSB157 TYLERT 2385
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 157 2021 Regular Session Allain
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX EXEMPTIONS. Exempts certain mobile workers from individual income tax
and their employers from withhholding tax. (gov sig)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Makes technical changes only.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
SB 157 Reengrossed 2021 Regular Session Allain
Present law requires nonresident individuals to pay individual income tax to the state for all
income earned within or derived from sources in the state.
Proposed law exempts nonresident employees who perform their employment duties in this
state for twenty-five or fewer days during a calendar year.
Proposed law provides that this exemption for employees only applies if all of the following
are true:
(1)The nonresident individual performed employment duties in this state for twenty-five
or fewer days during the year.
(2)The nonresident individual performed employment duties in more than one state.
(3)The nonresident individual did not receive the wages for performing duties as a
professional athlete, staff member of a professional athletic team, professional
entertainer, public figure, or qualified production employee.
(4)The nonresident individual's state of residence either provides a substantially similar
exemption or does not impose an individual income tax.
(5)The nonresident individual did not have any other La. source income.
Present law requires every employer paying wages to an employee performing services in
the state to deduct and remit withholding tax.
Proposed law exempts employers from this requirement for employees who perform
employment duties in this state for twenty-five or fewer days during the year if the employee
is exempt from state individual income tax under proposed law.
Proposed law provides that if a nonresident employee performs employment duties in this
state for more than twenty-five days, that the employer is required to remit tax to this state
for every day in that calendar year, including the first twenty-five days.
Proposed law does not allow the Dept. of Revenue to impose penalties or charge interest for
failure to withhold by an employer with nonresident employees if the employer relied on:
(1)Data from a time and attendance system specifically designed to allocate employee
wages for income tax purposes among all taxing jurisdictions.
(2)In the absence of a time and attendance system, on its own records maintained in the
regular course of business or on the employee's determination of the time the
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employee performed employment duties in this state provided that the employer did
not have actual knowledge of fraud on the part of the employee.
Effective upon the signature of the governor.
(Amends R.S. 47:242(1)(g) and (2) and 293(10); adds R.S. 47:111(A)(12), 112.2, and 248)
______________________
Thomas L. Tyler
Deputy Chief of Staff
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