2021 Regular Session ENROLLED
SENATE BILL NO. 81
BY SENATOR LUNEAU
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
1 AN ACT
2 To amend and reenact R.S. 46:236.14(D)(2) and R.S. 47:1508(B)(23) and to enact R.S.
3 47:114.1, relative to reporting requirements to the Department of Revenue; to require
4 businesses and governmental entities that pay certain service providers to file annual
5 reports; to authorize the secretary of the Department of Revenue to promulgate rules;
6 to provide for extensions and waivers; to provide for an exception to the
7 confidentiality of the records of the secretary of the Department of Revenue; and to
8 provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 46:236.14(D)(2) is hereby amended and reenacted to read as follows:
11 §236.14. Employer reporting program
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13 D.
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15 (2) The Department of Children and Family Services shall secure either
16 electronically or by hard copy all of the following:
17 (a) Wages wages and unemployment compensation information which is
18 required to be submitted to the secretary of the United States Department of Labor
19 for entry into the state directory of new hires.
20 (b) Any information reported to the Department of Revenue in
21 accordance with R.S. 47:114.1.
ACT No. 285
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2 Section 2. R.S. 47:1508(B)(23) is hereby amended and reenacted and R.S. 47:114.1
3 is hereby enacted to read as follows:
4 §114.1. Annual Information Return of Service Recipient
5 A. Beginning January 1, 2022, any service recipient who makes or is
6 required to make a return to the Internal Revenue Service, in accordance with
7 Section 6041A(a) of the Internal Revenue Code and treasury regulations
8 adopted thereunder and other administrative guidance issued by the Internal
9 Revenue Service, including the instructions to Internal Revenue Service Form
10 1099-NEC or successor form, relating to payments made to a service provider
11 as remuneration for services provided in this state, shall file a copy of the return
12 with the secretary as provided for in this Section.
13 B.(1) The return copy shall be filed with the secretary on or before the
14 28th day of February of each year for the preceding calendar year. The first
15 report shall be filed on or before February 28, 2022, for remunerations made
16 during calendar year 2021.
17 (2) Upon receipt of a written request from a service recipient in the
18 manner prescribed by the secretary, the secretary may grant a reasonable
19 extension of time, not exceeding thirty days, for filing the annual report.
20 (3) The secretary may waive the annual reporting requirement upon a
21 showing by the service recipient that the requirement creates an undue
22 hardship. A request for waiver shall be submitted to the secretary in the
23 manner prescribed by the secretary.
24 C. The secretary may promulgate rules and regulations in accordance
25 with the Administrative Procedure Act to implement the provisions of this
26 Section.
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28 §1508. Confidentiality of tax records
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30 B. Nothing herein contained shall be construed to prevent:
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2 (23) The sharing or furnishing of, upon the request of the secretary of the
3 Department of Children and Family Services or her designee, the address and social
4 security number of the person designated by Department of Children and Family
5 Services as an absent parent and any report required by R.S. 47:114.1 for the
6 purpose of implementing the provisions of R.S. 46:236.1.1 et seq., the family and
7 child support program.
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9 Section 3. This Act shall become effective on July 1, 2021.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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words in boldface type and underscored are additions.