La. Admin. Code tit. 40 § IV-383
Current through Register Vol. 50, No. 8, August 20, 2024
Section IV-383 - Voluntary State Income Tax Withholdings from Unemployment Insurance BenefitsA. Pursuant to R.S. 23:1693(J), which was created by Act 33 of the 2020 First Extraordinary Session, withholding of state income taxes was made mandatory when any temporary federal emergency increase in benefits or any additional federal base benefit is in effect. However, under 26 U.S.C. § 3304(a)(4)(C) of the Federal Unemployment Tax Act (FUTA), withholding from unemployment insurance must be voluntary in order to conform with federal requirements. R.S. 23:1664(2) requires that the administrator take such actions as may be necessary to meet the requirements of FUTA as interpreted by the U.S. Department of Labor. Therefore, regardless of whether any temporary federal emergency increase in benefits or any additional federal base benefits are in effect, a claimant may voluntarily elect to have state income taxes withheld at a rate of 4 percent. La. Admin. Code tit. 40, § IV-383
Promulgated by the Louisiana Workforce Commission, Office of Unemployment Insurance Administration, LR 46, Promulgated LR 47, Amended LR 47AUTHORITY NOTE: Promulgated in accordance with R.S. 23:1664(2), R.S. 23:1693(J), and R.S. 36:310.