The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 81 Original 2021 Regular Session Luneau
Proposed law requires any service recipient who makes or is required to make a return to the IRS
relating to payments made to a service provider as remuneration for services provided in this state
to file an annual report with the secretary beginning January 1, 2022.
Proposed law requires the annual report to be filed with the secretary on or before February 28th of
each year for the preceding calendar year.
Proposed law requires the first annual report to be filed on or before February 28, 2022, for
remunerations made during calendar year 2021.
Proposed law authorizes the secretary to grant filing extensions and waive the annual reporting
requirement in certain circumstances.
Proposed law authorizes the secretary to promulgate rules to implement the provisions of proposed
law.
Effective July 1, 2021.
(Adds R.S. 47:114.1)