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)]
HB 436 Original 2022 Regular Session Tarver
Abstract: Authorizes a one-time rebate for La. residents who file La. individual income tax returns
which reflect adjusted gross income of less than $150,000 for the 2020 tax year.
Proposed law establishes a one-time rebate for La. residents required to file La. individual income
tax returns for tax year 2021. In order to be eligible for the rebate, the resident's adjusted gross
income as defined in present law as reported on the resident's 2021 La. individual income tax return
must be less than $150,000. The amount of the rebate shall be as follows:
(1)$125 for a La. resident whose adjusted gross income is less than $100,000.
(2)$100 for a La. resident whose adjusted gross income is $100,000 or more but less than
$125,000.
(3)$75 for a La. resident whose adjusted gross income is $125,000 or more but less than
$150,000.
(4)No rebate is authorized for a La. resident with an adjusted gross income of $150,000 or more.
Proposed law provides that in the case of a joint return filed by La. residents who are husband and
wife, both the husband and wife shall each qualify for a rebate in the amount eligible based on their
adjusted gross income as provided in proposed law.
Proposed law authorizes the amount of the one-time rebate to be increased by $125 per dependent
claimed by the La. resident on the resident's La. individual income tax return for tax year 2021 for
up to a maximum of two dependents.
Proposed law provides that if the La. resident's La. individual income tax return for tax year 2021
has not been filed at the time of applying for the rebate, the La. individual income tax return for tax
year 2020 may be used in lieu of the 2021 La. individual income tax return to determine eligibility
and the amount of the rebate.
Proposed law requires a resident to apply to the secretary of the Dept. of Revenue, hereinafter
"secretary", for the one-time rebate in a manner and on a form prescribed by the secretary. Further
requires the secretary to accept rebate applications from Oct. 1, 2022, through Dec. 31, 2022.
Proposed law requires the secretary to verify an applicant's eligibility for the rebate and to send a certified list of eligible applicants and approved one-time rebate amounts to the treasurer. Further
requires the treasurer to make and credit rebate payments from the La. Taxpayer Rebate Fund as
established in proposed law within 10 days of receiving the certified list of approved applicants from
the secretary.
Proposed law limits the total amount of rebates issued to $300M; however, the treasurer may pay
additional rebates if monies are made available for the payment of these rebates and the payment of
additional rebates is approved by the Joint Legislative Committee on the Budget.
Proposed law authorizes the secretary to promulgate rules in accordance with the Administrative
Procedure Act, including emergency rules as deemed necessary to implement the provisions of
proposed law, including rules related to the recapture of the one-time rebate if an applicant is
subsequently determined to be ineligible for the rebate.
Proposed law establishes the La. Taxpayer Rebate Fund (rebate fund) as a special fund in the state
treasury. Requires monies in the rebate fund to be invested in the same manner as monies in the state
general fund and for interest earnings to be deposited into the rebate fund.
Proposed law authorizes and directs the treasurer to transfer an amount equal to $300M from the
state general fund for FY 2021-2022 into the rebate fund on or before June 30, 2022, to be used to
pay one-time rebates to La. taxpayers approved by the secretary pursuant to proposed law. Further
requires any unobligated balance in the rebate fund on June 30, 2023, and monies credited into the
fund after June 30, 2023, from interest or investment earnings to be transferred to the state general
fund.
Effective June 30, 2022, or upon signature of governor, whichever is earlier.
(Adds R.S. 39:100.117 and R.S. 47:6361)