LA SB 244

Author

Jay Luneau
711 Washington Street
Alexandria, LA 71301
318-484-2288
luneauj@legis.la.gov
Author Detail Link
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Bill Text

Category

Employee Misclassification

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State

LA

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Summary

Establishes the Fresh Start Proper Worker Classification Initiative and Voluntary Disclosure Program, Louisiana Voluntary Disclosure Program, and Safe Harbor Program.

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Issue

Amended to establish the Fresh Start Proper Worker Classification Initiative and Voluntary Disclosure Program, the
Louisiana Voluntary Disclosure Program, and the Safe Harbor Program. Also provides for Voluntary Disclosure Agreements.
The Louisiana Workforce Commission, in consultation with the Louisiana Department of Revenue (LDR) shall promulgate
rules and regulations necessary for the administration of proposed law. Provides for after all tax and interest
due for the look-back period are paid, the delinquent penalties shall be waived, unless the tax disclosed was collected but
not remitted. Where the tax was collected but not remitted, the secretary of the LDR may consider waiving payment of the
whole or any part of the delinquent penalties on a case-by-case basis. Provides for specific remedies regarding look-back periods that pertain to individual income tax returns filed by any worker in the class or classes of workers identified in the application as verified by the LDR. Proposed law provides for specific remedies pertaining to interest due for tax disclosed by the applicant.

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Notes

Effective date 1/1/2022.

History

04/27/2021 Substitute for SB 92. First reading in Senate. Placed on Calendar for a second reading.
04/28/2021 Second reading in Senate. Ordered engrossed and passed to third reading and final passage.
05/03/2021 Senate floor amendments read and adopted. Read by title and passed by a vote. Ordered re-engrossed and sent to the House. Motion to reconsider tabled.
05/04/2021 Received in the House from the Senate. First reading, Lies over under the rules.
05/05/2021 First reading in House. Referred to House Committee on Labor and Industrial Relations.
06/03/2021 Reported with amendments. Referred to the Legislative Bureau.
06/03/2021 Reported without Legislative Bureau amendments.
06/03/2021 Read by title, amended, passed to 3rd reading in House.
06/07 H 44 Read third time by title, amended, roll called on final passage, yeas 97, nays 0. The bill, having received two-thirds vote of the elected members, was finally passed, ordered to the Senate.
06/07/2021 Received from the House with amendments.
06/08/2021Rules suspended. Amendments proposed by the House read and concurred in.
06/09/2021 Enrolled. Signed by the President of the Senate.
06/10/2021 Signed by the Speaker of the House.
06/11/2021 Sent to the Governor by the Secretary of the Senate.
06/14/2021 Signed by the Governor.