ENROLLED
ACT No. 133
2024 Regular Session
HOUSE BILL NO. 480
BY REPRESENTATIVE MYERS
1 AN ACT
2 To enact R.S. 47:164(D)(3), (E), and (F), relative to income tax withholding; to provide
3 requirements for income tax withholdings on certain winnings; to provide for
4 procedures of the Department of Revenue with respect to certain income tax
5 withholdings; to require reporting in connection with such withholdings; to require
6 promulgation of administrative rules; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:164(D)(3), (E), and (F) are hereby enacted to read as follows:
9 ยง164. Information required and withholding of tax at source
10 * * *
11 D. Withholding of tax at source.
12 * * *
13 (3)(a)(i) Any person that pays gaming winnings won in this state shall
14 withhold individual income taxes at the highest rate provided for in R.S. 47:32(A)
15 if federal income taxes are required to be withheld on those winnings pursuant to 26
16 U.S.C. 3402.
17 (ii) Notwithstanding Item (i) of this Subparagraph, casinos that pay slot
18 machine winnings and are required to issue an IRS Form W2-G to the recipient shall
19 withhold individual income taxes on those winnings at the highest rate provided for
20 in R.S. 47:32(A).
21 (iii) Any person that pays sports wagering or fantasy sports contest winnings
22 won in this state shall withhold individual income taxes at the highest rate provided
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 480 ENROLLED
1 for in R.S. 47:32(A) if federal income taxes are required to be withheld on those
2 winnings pursuant to 26 U.S.C. 3402.
3 (b) The requirements of Subparagraph (a) of this Paragraph shall apply with
4 respect to winnings of all individuals, whether residents or nonresidents of this state.
5 (c) On or before the thirty-first day of January of each year, any person
6 required to deduct and withhold income taxes on winnings in accordance with
7 Subparagraph (a) of this Paragraph shall submit to the secretary of the Department
8 of Revenue, in electronic format, a report listing the names of all persons whose
9 winnings were subject to withholding in the prior calendar year and provide all other
10 information in connection with such winnings as the department may require by rule.
11 E.(1) Any person required to deduct and withhold any tax pursuant to this
12 Section shall electronically report and remit the withholdings to the secretary of the
13 Department of Revenue in accordance with the requirements provided in R.S.
14 47:112(L) and 114.
15 (2) The provisions of R.S. 47:115 shall apply to this Section.
16 F. The secretary of the Department of Revenue shall promulgate in
17 accordance with the Administrative Procedure Act all such rules as are necessary to
18 implement the provisions of this Section.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.