LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: SR 22 SLS 202ES 542
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: October 21, 2020 2:05 PM Author: LUNEAU
Dept./Agy.: Department of Revenue
Subject: Creates a task force on employee misclassification Analyst: Carter Albert
REVENUE DEPARTMENT EN SEE FISC NOTE SG EX See Note Page 1 of 1
Requests the Department of Revenue to create a task force to study and make recommendations to minimize employee
misclassification.
Proposed resolution requests the LA Department of Revenue (LDR) and the Louisiana Workforce Commission (LWC) to create
a task force to study and make recommendations to minimize employee misclassification. Proposed resolution provides for
the membership of the task force who shall serve without compensation; provides for the secretary of LDR or her designee
to convene the initial meeting no later than 11/13/2020; provides for specific tasks and goals; and requires a final report
with findings and policy recommendations, including any proposed legislation, to be submitted to the legislature no later
than 3/1/2021.
EXPENDITURES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. SEE BELOW $0 $0 $0 $0 $0
Agy. Self-Gen. SEE BELOW $0 $0 $0 $0 $0
Ded./Other SEE BELOW $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0
REVENUES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
EXPENDITURE EXPLANATION
Proposed resolution will result in a nominal increase in expenditures associated expense reimbursements for certain
members of the task force and workload within the LA Department of Revenue (LDR). Proposed resolution requires the task
force, comprised of 13 members, to meet during FY 21 to study and make recommendations to minimize employee
misclassification as well as report findings and recommendations to the legislature. Proposed resolution requires that
members of the task force shall serve without compensation, except for expense reimbursement to which they may be
individually entitled as members of the agencies they represent. As there are six state employee designees to the proposed
task force, any expense reimbursements are expected to be nominal at most. Proposed resolution requires LDR to provide
staff support to the task force utilizing existing personnel. While there may be costs for the LDR to conduct such meetings
and workload adjustments to prepare a final report, they are not expected to be material and the department will be able to
absorb such costs within the existing operating budget.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Alan M. Boxberger
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Staff Director