LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 1067 HLS 22RS 2764
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.: HB 241
Date: May 27, 2022 11:42 AM Author: RISER
Dept./Agy.: LA Workforce Commission
Subject: Fresh Start Worker Classification Initiative Analyst: Prashant Sastry
LABOR EN INCREASE SD RV See Note Page 1 of 1
Provides relative to the Fresh Start Proper Worker Classification Initiative and the Voluntary Disclosure Program
Proposed law establishes the Louisiana Voluntary Disclosure Program as a process of reporting unemployment taxes by the Louisiana
Workforce Commission (LWC) that would have been due for workers who were not classified as employees. Proposed law provides that the
program authorizes taxpayers to confidentially enter into agreements and voluntarily pay taxes with no penalties. Proposed law provides
that after all unemployment tax and penalties due for the look-back period have been paid, interest due shall be waived to the extent
permitted by law.
Proposed law provides that the Fresh Start Proper Worker Classification Initiative is optional and provides taxpayers the opportunity to
voluntarily reclassify a worker as an employee for a future tax period. Proposed law provides that an eligible taxpayer that participates in
the initiative is not liable for any withholding tax or related interest and penalties with respect to any amounts paid to any workers before
the date on which the taxpayer is accepted for participation in the initiative. Proposed law provides that the Louisiana Department of
Revenue (LDR) shall have the authority to promulgate rules and regulations for the administration of this initiative.
EXPENDITURES 2022-23 2023-24 2024-25 2025-26 2026-27 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
REVENUES 2022-23 2023-24 2024-25 2025-26 2026-27 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other INCREASE INCREASE $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
EXPENDITURE EXPLANATION
There is no anticipated direct material effect on governmental expenditures as a result of this measure. Proposed law
provides relative to the Voluntary Disclosure Program, the Fresh Start Proper Worker Classification Initiative, and the Safe
Harbor Program to comply with the US Department of Labor. LWC and LDR report that the proposed law will not have an
impact on their expenditures.
REVENUE EXPLANATION
Proposed law may result in an indeterminable increase in penalties if violations for misclassifying employees are assessed to
employers who participate in the Voluntary Disclosure Program. LWC reports that the present law provides that these
penalties are deposited into the Labor-Penalty and Interest Account. The LFO assumes that the application date for the
Voluntary Disclosure Program will coincide with the application date of the Fresh Start Proper Worker Classification Initiative
and that applicants may apply between January 1, 2023 and December 31, 2023.
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}
Evan Brasseaux
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} Interim Deputy Fiscal Officer


Statutes affected:
HB1067 Original: 23:1771(A), 23:1775(B)
HB1067 Engrossed: 23:1775(B), 47:1508(B)(28)
HB1067 Reengrossed: 23:1775(B), 47:1508(B)(28)
HB1067 Enrolled: 23:1775(B), 47:1508(B)(28)
HB1067 Act : 23:1775(B), 47:1508(B)(28)