Senate Bill No. 389 amends existing Louisiana law regarding the suspension and denial of driver's licenses due to nonpayment of individual income taxes. The bill specifies that a driver's license will be suspended or renewal denied if the Department of Revenue has a final and nonappealable assessment or judgment against an individual exceeding one thousand dollars, and the individual has not paid or entered into an installment agreement within ninety days. Additionally, the bill allows the Department of Revenue to adopt rules to increase the threshold for suspension based on an individual's tax compliance history and permits alternatives to suspension, such as accepting surety or collateral.

The bill also includes provisions to ensure that individuals are not penalized for violations solely related to license suspensions imposed under these circumstances. It mandates that the Department of Revenue notify the Department of Public Safety and Corrections upon payment or arrangement to pay the delinquent tax, leading to automatic reinstatement of driving privileges without additional fees. The effective date for these changes is set for January 1, 2023.

Statutes affected:
SB389 Original: 32:414(R)(1), 47:2(A)
SB389 Engrossed: 32:414(R)(1), 47:2(A)
SB389 Enrolled: 32:414(R)(1), 32:415(C)(1), 47:2(A)
SB389 Act 701: 32:414(R)(1), 32:415(C)(1), 47:2(A)