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BHBM Tax Law Alert | La. Implements Frontline Workers COVID-19 Hazard Pay Rebate Program


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LOUISIANA UPDATE

Louisiana Implements Frontline Workers COVID-19 Hazard Pay Rebate Program

On July 13, 2020, Governor John Bel Edwards signed Act 12 of the 2020 First Extraordinary Session of the Louisiana Legislature, which provides for a one-time hazard pay rebate of $250 to essential critical infrastructure workers. The Louisiana Department of Revenue (“Department”) will implement and administer the Frontline Workers COVID-19 Hazard Pay Rebate Program (the “Rebate Program”).

To be eligible for the Rebate Program, an applicant must meet all of the following requirements:

Eligible Job Categories for Rebate Program:

Independent Contractors, Self-Employed Individuals, and Gig Workers:

Independent contractors, self-employed individual, and gig workers may be eligible for the Rebate Program if all of the same eligibility requirements are met. Please note that in the

Employer Information section of the application, these types of workers must list their client, service recipient, or other type of payee, the address where the work was performed, and a description of services provided. The worker must also attach an explanation of how their services were substantially dedicated to responding to or mitigating the COVID-19 public health emergency.

Application Process:

Applicants are encouraged to submit their applications electronically by visiting http://frontlineworkers.la.gov/. Alternatively, applicants may submit their application via a printed form downloaded from the Department’s website and mailed to the address on the form.

For more information on the Rebate Program, please see Revenue Information Bulletin No. 20-020.


[1] For purposes of this requirement, the adjusted gross income on the applicant’s 2019 income tax return shall be used. If the applicant has not filed his or her 2019 income tax return, the adjusted gross income from the applicant’s 2018 income tax return shall be used.

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The information contained within this newsletter does not constitute legal advice and is not intended to create an attorney-client relationship. You should consult an attorney for individual advice regarding your own particular situation.


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