Louisiana Administrative Code
Title 40 - LABOR AND EMPLOYMENT
Part IV - Employment Security
Subpart 1 - Board of Review
Chapter 3 - Employment Security Law
Section IV-383 - Voluntary State Income Tax Withholdings from Unemployment Insurance Benefits

A. 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.