RDCSB81 416 3390
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)]
SB 81 Engrossed 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 Jan. 1, 2022.
Proposed law requires the annual report to be filed with the secretary on or before Feb. 28th
of each year for the preceding calendar year.
Proposed law requires the first annual report to be filed on or before Feb. 28, 2022, for
remunerations made during calendar year 2021.
Proposed law authorizes the secretary to grant filing extensions and to waive the annual
reporting requirement upon a showing by the service recipient that the annual reporting
requirement creates an undue hardship.
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)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Requires the Dept. of Children and Family Services (DCFS) to secure either
electronically or by hard copy any information reported to the Dept. of
Revenue (DOR) regarding annual reports filed by service recipients.
2. Authorizes the secretary of DOR to share or furnish information with DCFS
regarding annual reports filed by service recipients.
3. Makes technical changes.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill:
1. Delete requirement that DCFS secure either electronically or by hard copy any
information reported to DOR regarding annual reports filed by service recipients.
2. Delete authorization for the secretary of DOR to share or furnish information
with DCFS regarding annual reports filed by service recipients.
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